https://www.taxtmi.com/caselaws?id=38770 Pre-production expenditure directly linked to acquiring, installing, or bringing into existence plant and machinery, including loan interest, stamp duty, registration charges, insurance, and other acquisition-related expenses, is capital in nature and forms part of the actual cost for depreciation and development rebate. The connected charges were therefore includible in the asset cost. Other pre-production expenses could not be treated as a single class and required item-wise scrutiny to determine whether they were attributable to the new assets; the unresolved items were remitted for fresh determination. en-us Tue, 06 Jan 1976 00:00:00 +0530 Fri, 09 Apr 2010 10:09:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38770 Pre-production expenditure directly linked to acquiring, installing, or bringing into existence plant and machinery, including loan interest, stamp duty, registration charges, insurance, and other acquisition-related expenses, is capital in nature and forms part of the actual cost for depreciation and development rebate. The connected charges were therefore includible in the asset cost. Other pre-production expenses could not be treated as a single class and required item-wise scrutiny to determine whether they were attributable to the new assets; the unresolved items were remitted for fresh determination. Case-Laws Income Tax Tue, 06 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38770