Expense on replacement of optic fibre cables on regular basis to retain existing Customers is revenue expense

DCIT Vs Ms Alliance Broad Band Services Pvt. Ltd. (ITAT Kolkata)

The ld DR vehemently relied on the order of the ld AO and further stated that the optic fibre cables are generally laid only in the underground and hence the assessee’s explanation that the same would get damaged by heavy downpour, lightning, heat etc does not hold any water. He argued that the amount incurred towards optic fibre cables are very huge and assessee gets enduring benefit out of the same and hence the same has to be treated as capi

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