https://www.taxtmi.com/caselaws?id=382049 The High Court upheld the Tribunal's decision to allow expenses incurred on a fertility improvement program as revenue expenditure rather than capital. The Court emphasized that the expenditure aimed at business improvement through activities like awareness camps, deworming, vaccination, and feed distribution. The Court found the expenses to be general in nature for business enhancement without providing enduring benefits. The Supreme Court dismissed the Revenue's appeal, affirming the decision that the expenditure was revenue in nature, leading to the dismissal of the appeal. en-us Tue, 18 Jun 2019 00:00:00 +0530 Mon, 24 Jun 2019 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382049 The High Court upheld the Tribunal's decision to allow expenses incurred on a fertility improvement program as revenue expenditure rather than capital. The Court emphasized that the expenditure aimed at business improvement through activities like awareness camps, deworming, vaccination, and feed distribution. The Court found the expenses to be general in nature for business enhancement without providing enduring benefits. The Supreme Court dismissed the Revenue's appeal, affirming the decision that the expenditure was revenue in nature, leading to the dismissal of the appeal. Case-Laws Income Tax Tue, 18 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382049