Case Law Details
Case Name : Saraf Chemicals Ltd. Vs DCIT (ITAT Mumbai)
Appeal Number : ITA Nos. 1135 & 1136/Mum/2010
Date of Judgement/Order : 30/06/2011
Related Assessment Year : 2003- 04
Courts :
All ITAT ITAT Mumbai
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Saraf Chemicals Ltd. Vs DCIT (ITAT Mumbai)- If the expenditure is made for the initial outlay or for the expansion of the business or a substantial replacement of the equipment, then it would fall under the capital expenditure. It was not an expenditure incurred while the business was being car
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