Revenue expenditure

Reapected Sir,

                        An Assessee has doing Trading Motar Vechicle Business in Since 2004. Previous year He Opened Two New Branches in some other places. He Taking Lease Building and he incurr some of Expenses to Renovate the shop. Wheather I want to know Which kind of Expenses Should be Treated as Revenue Expenditure and Capital Expenditure. please Suggest some other Case Laws.

Thaking you,

Dhamu