TMI Blog2007 (8) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1961 :- 1. Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that expenditure of ₹ 91,200 was of capital nature ? 2. Whether the Tribunal was justified in invoking the provision of section 32(1A) and to hold that expenditure of ₹ 91,200 was an expenditure of capital nature ? 2. Admittedly, the premises in question of whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|