The Madras High Court held that expenditure on the leased premises towards civil works, furniture, etc. can not be capital expenditure. The matters arose pursuant to an order under Section 254 of the Act and the business concern, in which, the assessee was a partner, was subjected to search and seizure operations, in the appeals […]from Taxscan | Simplifying Tax Laws https://ift.tt/3nH1ak2
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