https://www.taxtmi.com/caselaws?id=403827 Ad hoc disallowance of helicopter expenses could not be sustained where the assessee had not furnished supporting details and the nature of the expenditure had not been properly examined; the matter was remitted to the Assessing Officer for fresh verification after giving one more opportunity to produce evidence. Repairs and maintenance expenditure also required scrutiny of the actual items before deciding whether it was capital or revenue in nature, so that issue was likewise remitted for reconsideration. The later-year appeals did not survive on the merits because of low tax effect. The key principle is that classification of expenditure depends on its real character and cannot rest on an untested disallowance. en-us Tue, 19 Jan 2021 00:00:00 +0530 Tue, 09 Feb 2021 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403827 Ad hoc disallowance of helicopter expenses could not be sustained where the assessee had not furnished supporting details and the nature of the expenditure had not been properly examined; the matter was remitted to the Assessing Officer for fresh verification after giving one more opportunity to produce evidence. Repairs and maintenance expenditure also required scrutiny of the actual items before deciding whether it was capital or revenue in nature, so that issue was likewise remitted for reconsideration. The later-year appeals did not survive on the merits because of low tax effect. The key principle is that classification of expenditure depends on its real character and cannot rest on an untested disallowance. Case-Laws Income Tax Tue, 19 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403827