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Case Law Details

Case Name : Kirtilal Kalidas Jewellers Private Limited Vs ACIT (ITAT Chennai)
Appeal Number : I.T.A No. 151/CHNY/2021
Date of Judgement/Order : 19/10/2022
Related Assessment Year : 2013-2014
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Kirtilal Kalidas Jewellers Private Limited Vs ACIT (ITAT Chennai)

ITAT Chennai held that expenditure towards furniture maintenance which is incurred to make the lease premises workable and functional is revenue in nature.

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