https://www.taxtmi.com/caselaws?id=40275 The Supreme Court dismissed the appeal, upholding the High Court's decision that the expenditure on constructing metal roads was not deductible as revenue expenditure and the roads did not qualify for depreciation claims as separate buildings. The delay in filing the special leave petition was condoned due to the absence of an initial order on the application for delay. The assessee's arguments were found to lack merit, resulting in no costs being awarded in the case. en-us Tue, 11 Mar 1997 00:00:00 +0530 Mon, 26 Apr 2010 16:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40275 The Supreme Court dismissed the appeal, upholding the High Court's decision that the expenditure on constructing metal roads was not deductible as revenue expenditure and the roads did not qualify for depreciation claims as separate buildings. The delay in filing the special leave petition was condoned due to the absence of an initial order on the application for delay. The assessee's arguments were found to lack merit, resulting in no costs being awarded in the case. Case-Laws Income Tax Tue, 11 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40275