https://www.taxtmi.com/caselaws?id=37164 The High Court determined that the expenditure incurred by Singareni Collieries Company Ltd. for constructing miners' quarters was revenue expenditure, not capital expenditure. The court emphasized that the expenditure was primarily for the welfare of employees and did not result in an enduring benefit for the business. As a result, the assessee was allowed to deduct the sums as revenue expenditure for the respective assessment years. The court ruled in favor of the assessee, directing the revenue to pay the costs of the reference and setting the advocate's fee at Rs. 250. en-us Wed, 09 Mar 1977 00:00:00 +0530 Sat, 27 Mar 2010 10:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37164 The High Court determined that the expenditure incurred by Singareni Collieries Company Ltd. for constructing miners' quarters was revenue expenditure, not capital expenditure. The court emphasized that the expenditure was primarily for the welfare of employees and did not result in an enduring benefit for the business. As a result, the assessee was allowed to deduct the sums as revenue expenditure for the respective assessment years. The court ruled in favor of the assessee, directing the revenue to pay the costs of the reference and setting the advocate's fee at Rs. 250. Case-Laws Income Tax Wed, 09 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37164