Expense on Land Acquisition etc for executing border outpost work for MHA is Revenue Expense

ACIT Vs National Projects constructions Corporation Ltd (ITAT Delhi)

Executed border outpost work for the Ministry of Home Affairs and has incurred the expenditure on land acquisition, compensation, service connection charges and miscellaneous expenditure are revenue in nature

As per work order (MOU) the assessee was required to acquire the land for the project and execute the contract. All the expenditures have been incurred by the assessee on the project and corresponding income of that project has already been offe

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