Transportation expenditure for shifting its factory from one site to another site, did not give any enduring benefit to assessee, same could not be treated as capital in nature, its revenue expenditure in the hands of the Assessee. (AY. 201-11, 2012-13]
Jayant Packaging (P.) Ltd. v. DCIT (2021) 189 ITD 321 (Chenni)(Trib.)
S. 37(1) : Business expenditure-Factory shifting expenditure-Transportation expenditure from one site to another site, did not give any enduring benefit, same could not be treated as capital in nature.