Dismantling and Reinstalling Machinery Costs Classified as Revenue Expenditure, Not Capital, Due to Lack of Enduring Benefit.

Disallowance of expenditure on account of shifting of machines - capital or revenue expenditure - plant and machineries had to be dismantled and transported and again installed at other plant - such expenditure do not given enduring benefit to the assessee on the contrary such expenditure are incurred to facilitate the business of the assessee and have to be allowed as revenue expenditure .....

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