https://www.taxtmi.com/caselaws?id=59017 The Tribunal upheld the capital nature of road expenditure for the assessee, allowing depreciation on the capital expenditure. The Tribunal directed relief under Section 80HH to be computed on the total income of the current year without deducting unabsorbed depreciation and development rebate. The appeal for the assessment year 1975-76 was partially allowed, confirming the capital expenditure classification and granting the assessee's relief computation method. However, the appeal for the assessment year 1976-77 was dismissed, maintaining the capital expenditure classification. en-us Thu, 24 Jun 1982 00:00:00 +0530 Thu, 23 Dec 2010 15:56:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59017 The Tribunal upheld the capital nature of road expenditure for the assessee, allowing depreciation on the capital expenditure. The Tribunal directed relief under Section 80HH to be computed on the total income of the current year without deducting unabsorbed depreciation and development rebate. The appeal for the assessment year 1975-76 was partially allowed, confirming the capital expenditure classification and granting the assessee's relief computation method. However, the appeal for the assessment year 1976-77 was dismissed, maintaining the capital expenditure classification. Case-Laws Income Tax Thu, 24 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59017