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Capitalisation Vs. Revenue

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(Querist)
06 May 2008 Please let me know any book or Web Site to update / to gain expertise in determining whether particular expenditure is of capital or revenue


I know the basic concept.I just want to update acadamically by studing case laws / example
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Amit Sharma

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Amit Sharma (Expert)
06 May 2008 Its very simple -


(a) Capital expenditue are those expenditures that occur only once in a particular financial year.

(b) Revenue expenditure are those expenditures which occur on a constant basis month after month in a particular financial year.

What expertise do you need sir on this basis, if you are specific i could in -turn help you whenever needed.
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