The AO treated the  one time final payment of disputed amount of impact fees to Municipal Corporation  as capital expenditure and allowed depreciation at 10 %. On appeal the CIT(A) affirmed the order of the AO. On appeal the Tribunal held that  the payment is allowable as revenue expenditure.  Followed Prakash Cotton Mills Pvt Ltd v. CIT(1993) 201 ITR  684 (SC) (AY. 2015-16)