https://www.taxtmi.com/caselaws?id=416525 The tribunal partially allowed the appeal, remitting the issues of the addition of Rs. 25,00,000 and the disallowance of Rs. 12,09,891 back to the AO for further examination. The tribunal upheld the disallowance of Rs. 27,38,798 for repair expenditures, agreeing with the capitalization of road construction costs due to enduring benefits. en-us Mon, 27 Dec 2021 00:00:00 +0530 Fri, 31 Dec 2021 08:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416525 The tribunal partially allowed the appeal, remitting the issues of the addition of Rs. 25,00,000 and the disallowance of Rs. 12,09,891 back to the AO for further examination. The tribunal upheld the disallowance of Rs. 27,38,798 for repair expenditures, agreeing with the capitalization of road construction costs due to enduring benefits. Case-Laws Income Tax Mon, 27 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416525