https://www.taxtmi.com/caselaws?id=55919 Sales-tax liability was stated to be allowable under section 43B where actual payment was made before the due date for filing the return, subject to verification of compliance with that statutory condition. Expenditure on systems analysis and materials planning was treated as revenue expenditure because it improved the efficiency of an existing business without creating a new capital asset, and the enduring benefit test did not justify capital treatment on these facts. The substantive additions were deleted and relief followed for the assessee. en-us Mon, 11 Nov 1991 00:00:00 +0530 Tue, 30 Nov 2010 16:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55919 Sales-tax liability was stated to be allowable under section 43B where actual payment was made before the due date for filing the return, subject to verification of compliance with that statutory condition. Expenditure on systems analysis and materials planning was treated as revenue expenditure because it improved the efficiency of an existing business without creating a new capital asset, and the enduring benefit test did not justify capital treatment on these facts. The substantive additions were deleted and relief followed for the assessee. Case-Laws Income Tax Mon, 11 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55919