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Whether expenses incurred on replacement of body of dumpers is revenue in nature ?

Case Law Details

Case Name
Commissioner of Income Tax- I Vs Manoj B Mansukhani (Gujarat High Court)
Date of Judgement/Order
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CIT Vs Manoj B Mansukhani (Gujarat High Court)- Whether where the assessee submits all the details to prove the expenses correctly, no dis-allowance can be made merely on the basis that stamp duty authority stating that the vouchers were stamped subsequently? Whether the expenses incurred on replacement of body of dumpers is revenue in nature ? Whether the expenses relating to the impugned financial year for which the debit notes were raised in subsequent years cannot be disallowed as relating to subsequent year? Revenue’s appeal dismissed IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TA...
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