Corporate tax realted query

No, It is not revenue expenditure.

The purchase of any property being long term assets or capital expenditure.

HOW 

IF RENT CAN BE SHOWN AS EXPENSE THEN WHY COMMERICAL PROPERTY CANNOT BE SHOWN AS EXPENSE ?? IF A BULDER CONSTRUCT A BUILDING FIRST HE WILL BUY A LAND THE LAND WILL BE SHOWN AS EXPENSE THEN WHY COMMERCIAL PROPERTY CAN BE SHOWN AS EXPENSE? HOW TO SHOW  PRODUCT AS EXPENSE?