1984 (7) TMI 94

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..... sment year under examination the ITO disallowed the claim of the assessee for deduction of the aforesaid amount of Rs. 1,68,887.64 spent on head like salaries, wages, printing and stationery, conveyance, etc., on the ground that the expenditure was of capital nature. The assessee appealed against the said assessment order of the CIT (A). The assessee had constructed three cinema houses during the .....

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..... ion. The Revenue felt aggrieved by this order and preferred this appeal. 3. It was contended by the Departmental Representative that on the last 7 heads mentioned in para No. 3 of the CIT (A)'s order the assessee much had made certain expenses in relation to the construction of the three cinema houses and as such certain percentage of these expenses should have been capitalised by the CIT (A). .....

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