https://www.taxtmi.com/caselaws?id=35084 The Court dismissed the appeal, affirming that the expenses for the techno-economic feasibility report and feasibility study were revenue expenditures, not capital. The expenses were considered general business expenses aimed at enhancing existing operations, not for setting up new projects. The Tribunal and lower authorities found the expenses aligned with the business's core activities of infrastructure projects. en-us Tue, 08 Jul 2008 00:00:00 +0530 Sat, 19 Dec 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35084 The Court dismissed the appeal, affirming that the expenses for the techno-economic feasibility report and feasibility study were revenue expenditures, not capital. The expenses were considered general business expenses aimed at enhancing existing operations, not for setting up new projects. The Tribunal and lower authorities found the expenses aligned with the business's core activities of infrastructure projects. Case-Laws Income Tax Tue, 08 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35084