https://www.taxtmi.com/caselaws?id=39874 Expenditure directly and intimately connected with acquiring and installing plant and machinery formed part of the actual cost for depreciation and development rebate. Travelling by technical personnel for inspection and ordering, postage and telegrams to the foreign supplier, insurance linked to tools, plant, machinery and erection, technical training, preliminary engineering costs, motor car expenses used for erection work, and erection-period expenses were included. Printing and stationery had no real nexus with acquisition or installation and was excluded. In the insurance item, amounts unrelated to plant and machinery were also excluded. en-us Tue, 20 Nov 1973 00:00:00 +0530 Tue, 20 Apr 2010 17:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39874 Expenditure directly and intimately connected with acquiring and installing plant and machinery formed part of the actual cost for depreciation and development rebate. Travelling by technical personnel for inspection and ordering, postage and telegrams to the foreign supplier, insurance linked to tools, plant, machinery and erection, technical training, preliminary engineering costs, motor car expenses used for erection work, and erection-period expenses were included. Printing and stationery had no real nexus with acquisition or installation and was excluded. In the insurance item, amounts unrelated to plant and machinery were also excluded. Case-Laws Income Tax Tue, 20 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39874