2019 (6) TMI 1126

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..... at Cop, Op. Milk Marketing Fedaration Ltd. . [ 2018 (10) TMI 1385 - GUJARAT HIGH COURT] as part of the programme, the GCMMF would address the typical reasons for infertility such as improper practice in calf rearing, low body weight of animals, lack of nutrition/mineral, poor health condition, lack of awareness amongst farmers about improved breeding practices etc. In furtherance of such objectiv .....

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..... MR J. B. PARDIWALA AND MR A. C. RAO, JJ. For The Appellant (s) : MR.VARUN K.PATEL (3802) For The Opponent (s) : None ORAL ORDER ( PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1 This Tax Appeal under Section 260A of the Income Tax Act, 1961 (for short, the Act, 1961 ) is at the instance of t .....

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..... hat the said expenses incurred is of such a nature so as the benefit or advantage thereof available to the assessee is of enduring nature and hence it is of capital nature and in turn not allowable as revenue expenditure? 3 Both the questions, as raised, are no longer res integra in view of the decision of this Court in the case of Principal Commissioner of Income Tax 2, Vadoda .....

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..... to why in his opinion the expenditure was capital in nature. We may note that the activities carried on by GCMMF under the said programme were all aimed at fertility improvement amongst milk animals. As part of the programme, the GCMMF would address the typical reasons for infertility such as improper practice in calf rearing, low body weight of animals, lack of nutrition/mineral, poor health cond .....

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