https://www.taxtmi.com/highlights?id=97283 The primary issue is classification of expenditure on railway track, conveyor belt and ventilation ducting as revenue or capital. The tribunal applied the enduring-benefit test: if expenditure creates an enduring asset for the business's permanent profit-earning apparatus it is capital; if it facilitates current contract operations and yields only temporary utility it is revenue. Applying this test, the tribunal found the site-specific railway siding, conveyor system and ventilation ducting were temporary, removable or functionally limited to the contract and did not enhance core capacity; accordingly the expenditure was revenue in nature and the appellant's appeal was allowed. en-us Sat, 28 Feb 2026 12:47:38 +0530 Sat, 28 Feb 2026 12:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97283 The primary issue is classification of expenditure on railway track, conveyor belt and ventilation ducting as revenue or capital. The tribunal applied the enduring-benefit test: if expenditure creates an enduring asset for the business's permanent profit-earning apparatus it is capital; if it facilitates current contract operations and yields only temporary utility it is revenue. Applying this test, the tribunal found the site-specific railway siding, conveyor system and ventilation ducting were temporary, removable or functionally limited to the contract and did not enhance core capacity; accordingly the expenditure was revenue in nature and the appellant's appeal was allowed. Highlights Income Tax Sat, 28 Feb 2026 12:47:38 +0530 https://www.taxtmi.com/highlights?id=97283