Expenses incurred is revenue expenditure or capital

On of the Manufacturing Private Limited Company has a Two Unit I.E., DTA & EOU, Some of the Assets transfer from DTA Unit to EOU unit, But at the time of transfer of asset to EOU Unit principle assets amount capitalized in EOU Unit but TRANPORTATION COST FOR TRANSFER OF ASSETS should be Capitalized or Not? Please Answer with CASE Law if available.

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Transportation costs should also be capitalized.. Sorry, dont remember a case law for this...

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