https://www.taxtmi.com/caselaws?id=38854 The court held that the expenditure incurred for metalling the kutcha roads was revenue expenditure, not capital expenditure, under section 37(1) of the Income-tax Act, 1961. The court found that the expenditure was made for business expediency to facilitate the timely arrival of fresh sugarcane, increasing sugar yield, without providing an enduring benefit. Thus, the court ruled in favor of the assessee, overturning the Tribunal's decision and allowing the expenditure as a deduction. The revenue was also ordered to pay the assessee's costs assessed at Rs. 250. en-us Mon, 24 Jan 1977 00:00:00 +0530 Sat, 10 Apr 2010 10:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38854 The court held that the expenditure incurred for metalling the kutcha roads was revenue expenditure, not capital expenditure, under section 37(1) of the Income-tax Act, 1961. The court found that the expenditure was made for business expediency to facilitate the timely arrival of fresh sugarcane, increasing sugar yield, without providing an enduring benefit. Thus, the court ruled in favor of the assessee, overturning the Tribunal's decision and allowing the expenditure as a deduction. The revenue was also ordered to pay the assessee's costs assessed at Rs. 250. Case-Laws Income Tax Mon, 24 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38854