https://www.taxtmi.com/caselaws?id=8423 The court determined that the expenditure of Rs. 42,542 was of a capital nature as it resulted in an enduring advantage for the business. The Tribunal's decision was largely upheld, except for a portion deemed to be for repairs. The court ruled against the assessee, affirming the capital nature of the expenditure and denying any costs to be awarded. en-us Wed, 09 Dec 1970 00:00:00 +0530 Wed, 15 Apr 2009 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8423 The court determined that the expenditure of Rs. 42,542 was of a capital nature as it resulted in an enduring advantage for the business. The Tribunal's decision was largely upheld, except for a portion deemed to be for repairs. The court ruled against the assessee, affirming the capital nature of the expenditure and denying any costs to be awarded. Case-Laws Income Tax Wed, 09 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8423