Court :
Brief :
Expenditure on replacement of manual cone winders by auto cone winders in textile mill – No cost advantage on such replacement and no increase in installed capacity – Expenditure incurred was revenue notwithstanding large amount was spent - A.Y. 2002-03
Citation :
ACIT vs. Prabhu Spg. Mills (P) Ltd. (2008) 2 DTR 77 (Chennai); Order dated 30-11-2007
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