Expense on sub-division of shares is revenue expenditure as No enduring benefit

HIGH COURT OF GUJARAT

G.S.F.C. Ltd.

versus

Deputy Commissioner of Income-tax (Asstt.)

Tax Appeal No. 202 of 2000

August 14, 2012

JUDGMENT

Akil Kureshi , J – The appellant – Gujarat State Fertilizers Co. Ltd., the assessee has preferred this appeal under section 260A of the

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