CIT v. Sagar Talkies 2010(Karn.)
Assessee replaced the old sound system with a new Dolby stereo system. Since there was no change in seating capacity, the expenditure on such change of sound system could not be considered as capital expenditure
Assessee replaced the old sound system with a new Dolby stereo system. Since there was no change in seating capacity, the expenditure on such change of sound system could not be considered as capital expenditure
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