Sitalpur Sugar Works Ltd. vs Commissioner Of Income Tax

Authority: Supreme Court Date: 1963-04-10 Section: 37(1), 32(1), 37 Acts: Income Tax Act 1922 (specifically Section 10(2)(xv) and Section 10(2)(vi)) Result: Revenue Citation: (1963) 49 ITR 160 (SC) Justices: S.K. Das, A.K. Sarkar & M. Hidayatullah, JJ. Appeal No: Civil Appeal No. 350 of 1962
Whether expenditure incurred in dismantling, shifting, and re-erecting a factory to a new location is revenue expenditure deductible under Section 10(2)(xv) of the Income Tax Act 1922 --- Held No, it is capital expenditure. Whether depreciation is allowable on such expenditure under Section 10(2)(vi) --- Held No.

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