https://www.taxtmi.com/caselaws?id=23605 The court held that the expenditure of Rs. 4,12,105 incurred on constructing workers' quarters was classified as revenue expenditure, not capital expenditure. The court found that the expenditure was a contribution towards a welfare scheme and did not result in an enduring benefit. Consequently, the deduction claimed by the assessee was allowed. The issue regarding depreciation on roads was not pursued by the Revenue. The court ruled in favor of the assessee, allowing the claimed deduction and rejecting the Revenue's arguments. en-us Fri, 05 Jan 1990 00:00:00 +0530 Tue, 22 Dec 2009 16:03:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23605 The court held that the expenditure of Rs. 4,12,105 incurred on constructing workers' quarters was classified as revenue expenditure, not capital expenditure. The court found that the expenditure was a contribution towards a welfare scheme and did not result in an enduring benefit. Consequently, the deduction claimed by the assessee was allowed. The issue regarding depreciation on roads was not pursued by the Revenue. The court ruled in favor of the assessee, allowing the claimed deduction and rejecting the Revenue's arguments. Case-Laws Income Tax Fri, 05 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23605