1997 (3) TMI 92

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.... While granting special leave, by the order dated August 5, 1983, no order was passed on the application for condonation of delay. We hereby condone the delay in filing of the special leave petition. We have heard learned counsel for the assessee on the appeal and have perused the impugned judgment of the High Court (see [1981] 132 ITR 540). The following questions which were referred to the Hi....

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....he metal roads on trenching grounds-was not a revenue expenditure. As regards the second question, learned counsel for the assessee has invited our attention to the decision of this court in CIT v. Gwalior Rayon Silk Manufacturing Co. Ltd. [1992] 196 ITR 149. Here the roads were constructed to approach about 500 trenches for dumping waste and night soil in the trenches and transporting the proc....