Decision of the Md. High Court in the case of Ratan Singh vs. the Income tax Commr. Madras that renewals of parts of machinery necessary to keep the machine working are not capital but revenue, expenditure within the meaning of section 10 of the Indian Income tax Act, 1922.

Department Legislative
Branch Unofficial
From Year / Date
(YYYY-MM-DD)
1926
To Year / Date
(YYYY-MM-DD)
1926
Identifier PR_000000375287
File No. Progs., Nos. 959, 1926
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