https://www.taxtmi.com/caselaws?id=13033 Expenditure incurred for shifting the administrative office from Madurai to Bangalore after amalgamation was treated as revenue expenditure because it related to the continuing business and merely changed the location of administrative control. The shift did not create any enduring advantage in the capital field; improved convenience and efficiency were insufficient to convert the outlay into capital expenditure. The amount was therefore allowable as business expenditure and deductible in computing business income. en-us Wed, 21 Feb 2001 00:00:00 +0530 Tue, 26 May 2009 10:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13033 Expenditure incurred for shifting the administrative office from Madurai to Bangalore after amalgamation was treated as revenue expenditure because it related to the continuing business and merely changed the location of administrative control. The shift did not create any enduring advantage in the capital field; improved convenience and efficiency were insufficient to convert the outlay into capital expenditure. The amount was therefore allowable as business expenditure and deductible in computing business income. Case-Laws Income Tax Wed, 21 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13033