2002 (1) TMI 54

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.... by JAWAHAR LAL GUPTA J.-The assessee-company set up an industrial unit in a backward area. It constructed temporary quarters for the labour. It also provided a kacha (temporary) road for the quarters. The assessee claimed that the expense was a revenue expenditure. The Assessing Officer did not accept the claim. On appeal, the Commissioner of Income-tax (Appeals) found that the construction wa....