https://www.taxtmi.com/caselaws?id=20861 Extra shift depreciation was allowed on capitalised technical documentation fees under section 32(1)(ii) because the Court followed its earlier decision in the assessee's own case and applied the same answer in favour of the assessee. A lump sum lease premium was treated as revenue expenditure where the lease deed showed the payment to be, in substance, advance rent in lieu of future periodic rent; no separate capital asset or enduring advantage in the capital field arose, so the amount was allowable as business expenditure. en-us Thu, 26 Nov 1992 00:00:00 +0530 Fri, 24 Oct 2025 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20861 Extra shift depreciation was allowed on capitalised technical documentation fees under section 32(1)(ii) because the Court followed its earlier decision in the assessee's own case and applied the same answer in favour of the assessee. A lump sum lease premium was treated as revenue expenditure where the lease deed showed the payment to be, in substance, advance rent in lieu of future periodic rent; no separate capital asset or enduring advantage in the capital field arose, so the amount was allowable as business expenditure. Case-Laws Income Tax Thu, 26 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20861