https://www.taxtmi.com/caselaws?id=37419 Expenditure on renovation, replacement of fittings and repairs to a cinema hall was treated as capital rather than revenue expenditure where the works, viewed as a whole, substantially transformed the premises. The court emphasised that individual items such as repainting, flooring, roofing, doors, windows and wiring could not be isolated from the overall effect of the project. Because the building was extensively renovated after closure, new machinery, furniture, sanitary fittings and electrical fittings were installed, and the premises became a materially improved cinema theatre, the outlay brought into existence an enduring advantage. Accordingly, the expenditure was not deductible as revenue expenditure and was capital in nature. en-us Wed, 07 Feb 1979 00:00:00 +0530 Mon, 29 Mar 2010 15:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37419 Expenditure on renovation, replacement of fittings and repairs to a cinema hall was treated as capital rather than revenue expenditure where the works, viewed as a whole, substantially transformed the premises. The court emphasised that individual items such as repainting, flooring, roofing, doors, windows and wiring could not be isolated from the overall effect of the project. Because the building was extensively renovated after closure, new machinery, furniture, sanitary fittings and electrical fittings were installed, and the premises became a materially improved cinema theatre, the outlay brought into existence an enduring advantage. Accordingly, the expenditure was not deductible as revenue expenditure and was capital in nature. Case-Laws Income Tax Wed, 07 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37419