Expenditure on Land Acquisition for Border Out Posts (BOPs) - ...
Land Acquisition Costs for Border Out Posts Not Capital Expenditure, Says Ministry of Home Affairs.
December 23, 2022
Case Laws Income Tax AT
Expenditure on Land Acquisition for Border Out Posts (BOPs) - Expenditure as a part of project cost during the course of business - the expenditure done on behalf of MHA (GoI) as project cost was not asset creation in the name of the assessee company, and cannot be treated of capital nature - AT
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