Dismissing the appeal of the revenue the Tribunal held that, expenses incurred on opening of new stores /outlets expenditure on salaries , machinery and other repairs , travelling conveyance professional fees , electricity expenses telephone expenses etc is held to be revenue expenditure .( AY. 2010-11)
ACIT v. Reliance Digital Retail Ltd ( 2018) 166 DTR 194/194 TTJ 113 ( Mum) (Trib) ACIT v. Reilance Fresh Reality Ltd ( 2018) 166 DTR 194 /194 TTJ 113( Mum) (Trib) ACIT v. Reliance Hyper Reality Ltd( 2018) 166 DTR 194/194 TTJ 113 ( Mum) (Trib)
S.37(1): Business expenditure – Capital revenue- Opening of new stores /outlets expenditure on salaries , machinery and other repairs , travelling conveyance professional fees , electricity expenses telephone expenses etc is held to be revenue expenditure .