https://www.taxtmi.com/caselaws?id=20809 The High Court upheld the Tribunal's decision, affirming that the repairs of kucha roads constituted revenue expenditure and were allowable. The court emphasized that the expenditure did not result in a permanent asset creation and was necessary to maintain the functionality of the roads for transporting minerals. It was concluded that the issue was factual, not a pure question of law, and dismissed the reference application, stating it did not raise any legal question warranting intervention. en-us Wed, 28 Oct 1992 00:00:00 +0530 Tue, 17 Nov 2009 13:06:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20809 The High Court upheld the Tribunal's decision, affirming that the repairs of kucha roads constituted revenue expenditure and were allowable. The court emphasized that the expenditure did not result in a permanent asset creation and was necessary to maintain the functionality of the roads for transporting minerals. It was concluded that the issue was factual, not a pure question of law, and dismissed the reference application, stating it did not raise any legal question warranting intervention. Case-Laws Income Tax Wed, 28 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20809