https://www.taxtmi.com/caselaws?id=29497 The court held that the expenditure incurred on improving the vacuum filter and the cost of tools, implements, laboratory equipment, and furniture and fixtures were allowable deductions under section 37 of the Income-tax Act, 1961. The court determined that both expenses were revenue in nature and essential for the efficient operation of the business, thus favoring the assessee in both instances. en-us Wed, 13 May 1981 00:00:00 +0530 Sat, 13 Mar 2010 13:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29497 The court held that the expenditure incurred on improving the vacuum filter and the cost of tools, implements, laboratory equipment, and furniture and fixtures were allowable deductions under section 37 of the Income-tax Act, 1961. The court determined that both expenses were revenue in nature and essential for the efficient operation of the business, thus favoring the assessee in both instances. Case-Laws Income Tax Wed, 13 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29497