https://www.taxtmi.com/caselaws?id=787209 Expenditure on rollers and related structures, scrap rails, conveyor belts and ventilation ducting used for tunnel sub-contract work is characterised as revenue expenditure where the items are temporary, site-specific and consumed within a single contract. Their deployment alongside tunnel-boring operations, continual extension as work progressed, frequent damage, and use on premises belonging to others prevented them from becoming permanent business infrastructure or creating an enduring capital advantage. Applying commercial-benefit principles, including the distinction between profit-earning operations and capital assets, the expenditure remained deductible as revenue outlay. Additions disallowing these costs as plant and machinery expenditure were set aside. 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 Expenditure on rollers and related structures, scrap rails, conveyor belts and ventilation ducting used for tunnel sub-contract work is characterised as revenue expenditure where the items are temporary, site-specific and consumed within a single contract. Their deployment alongside tunnel-boring operations, continual extension as work progressed, frequent damage, and use on premises belonging to others prevented them from becoming permanent business infrastructure or creating an enduring capital advantage. Applying commercial-benefit principles, including the distinction between profit-earning operations and capital assets, the expenditure remained deductible as revenue outlay. Additions disallowing these costs as plant and machinery expenditure were set aside. Case-Laws Income Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787209