Shanker Dass Sethi & Sons vs Commissioner Of Income Tax

Authority: High Court Date: 1985-05-10 AY: 1967-68, 1968-69 Section: 37, 256 Acts: Income Tax Act 1961 Result: Assessee Citation: (1986) 53 CTR (DEL) 397 : (1986) 157 ITR 770 (DEL) : (1985) 23 TAXMAN 310 Justices: T.P.S. Chawla & J.D. Jain, JJ. Appeal No: IT Ref. No. 162 to 165 of 1974
Whether the lease money paid for land to excavate earth for brick manufacturing is revenue expenditure --- Held Yes. Whether expenditure on construction of chimney for brick-kiln is revenue expenditure --- Held No.

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