https://www.taxtmi.com/caselaws?id=12893 Expenditure on a temporary kacha road linking workers' quarters with the factory was treated as revenue expenditure because the structure did not create an asset of enduring nature. On that basis, the outlay was allowable under section 37 of the Income-tax Act, 1961. The analysis also noted that, even if the expense were viewed as capital in nature, the temporary character of the structure would support full depreciation. The tax treatment therefore favoured allowance of the expenditure and supported the assessee's position. en-us Tue, 08 Jan 2002 00:00:00 +0530 Fri, 22 May 2009 18:00:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12893 Expenditure on a temporary kacha road linking workers' quarters with the factory was treated as revenue expenditure because the structure did not create an asset of enduring nature. On that basis, the outlay was allowable under section 37 of the Income-tax Act, 1961. The analysis also noted that, even if the expense were viewed as capital in nature, the temporary character of the structure would support full depreciation. The tax treatment therefore favoured allowance of the expenditure and supported the assessee's position. Case-Laws Income Tax Tue, 08 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12893