Capital expenditure vs revenue expenditure

Dear Sir,

                I want to clarify the doubt between Revenue Expenditure & Capital Expenditure.

Our Assessee has doing Trading Yamaha Vechile Dealar. Previous year He Opened two new Branches in some other places. and He Incurr some of Expenses for Renovate the Lease Building such as Electrical & Fittings, Tiles and Marble works etc. Wheather I want to know It should be Treated as Revenue Expensiture for this year or It is Transferred to Deferred Revenue Expenditure amortised in number of years Otherwise It should be Treated as Capital Expenditure ????  

Please Suggest any Case Laws Regarding this

Thank you,

Dhamu