https://www.taxtmi.com/caselaws?id=787209 The article addresses classification of expenditure on rollers, scrap rails, conveyor belts and ventilation ducting used in tunnel subcontract works executed with a TBM, applying the commercial-benefit test to determine capital versus revenue treatment. It reasons these items were procured and used pro tempore on third-party sites, were site-specific, frequently renewed or damaged, and did not confer an enduring advantage or form part of permanent plant and machinery. Consequently the expenditure is characterised as revenue (temporary/site-specific/consumable) rather than capital, with disallowance of such costs set aside and appeals allowed in favour of the assessee. en-us Fri, 09 Jan 2026 00:00:00 +0530 Thu, 26 Feb 2026 18:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787209 The article addresses classification of expenditure on rollers, scrap rails, conveyor belts and ventilation ducting used in tunnel subcontract works executed with a TBM, applying the commercial-benefit test to determine capital versus revenue treatment. It reasons these items were procured and used pro tempore on third-party sites, were site-specific, frequently renewed or damaged, and did not confer an enduring advantage or form part of permanent plant and machinery. Consequently the expenditure is characterised as revenue (temporary/site-specific/consumable) rather than capital, with disallowance of such costs set aside and appeals allowed in favour of the assessee. Case-Laws Income Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787209