S. 37(1) : Business Expenditure—Capital or revenue—Repair- Lease premises-Expenditure on construction and renovation of premises taken on Lease—Held to be capital expenditure. [S. 32 (IA)]
CIT v. Viswams. (2019) 414 ITR 148/ 179 DTR 25/ 263 Taxman 497 / 310 CTR 228 (Mad.)(HC) CIT v. RM K. Viswanatha Pillai and sons (2019) 414 ITR 148 (Mad.)(HC) CIT v. Aremaky (2019) 414 ITR 148 (Mad.) (HC) CIT v. Kjah Enterprises P. Ltd. (2019) 414 ITR 148 (Mad.)(HC) CIT v. K. Sivakuar (2019) 414 ITR 148 (Mad.)(HC) CIT v. K.V. Nellaiyappan (2019) 414 ITR 148 (Mad.)(HC)