https://www.taxtmi.com/caselaws?id=37357 The court determined that expenses incurred by a private limited company for wine production up to the start of production were capital in nature, while expenses incurred afterward were considered revenue expenditure. The court found that there was no enduring advantage gained from the expenses related to Mr. Jeen Roy, leading to the decision that the expenses were revenue in nature. Each party was directed to bear their own costs, with an advocate's fee of Rs. 250. en-us Mon, 22 Aug 1977 00:00:00 +0530 Mon, 29 Mar 2010 12:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37357 The court determined that expenses incurred by a private limited company for wine production up to the start of production were capital in nature, while expenses incurred afterward were considered revenue expenditure. The court found that there was no enduring advantage gained from the expenses related to Mr. Jeen Roy, leading to the decision that the expenses were revenue in nature. Each party was directed to bear their own costs, with an advocate's fee of Rs. 250. Case-Laws Income Tax Mon, 22 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37357