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  Tej Lal Bharti A-101, Sahara Apartments, Sector-VI, Dwarka, New Delhi. vs. ITO Ward-67(4), Civic Centre, New Delhi.
 Tej Lal Bharti A-101, Sahara Apartments, Sector-VI, Dwarka, New Delhi. vs. ITO Ward-67(4), Civic Centre, New Delhi.
 Umesh Kumar Tyagi C/o Kapil Goel, Adv. F-26/124, Sector-7, Rohini, New Delhi. vs. ITO Ward-2(1), Ghaziabad.
 Devki Nandan Bindal C/o Kapil Goel, Adv., F-26/124, Sector-7, Rohini, New Delhi. vs. ITO Ward-46(3), New Delhi.
 Sanjay Mittra G-25, Green Park, New Delhi vs. DCIT Central Circle-26 New Delhi
 Ratan Pal Kein Akhilesh Kumar, Advocate, Chamber No. 206-207, Ansal Satyam, RDC Raj Nagar, Ghaziabad vs. Income Tax Officer Ward 2 (2) Ghaziabad
 Jhabua Power Investments Ltd. Thapar House, 124 Janpath New Delhi vs. Income Tax Officer Ward 13 (3) New Delhi
 The Income Tax officer (E), Ward-1(3), E-2 Block, Room No.2419, 24th Floor, Pratyaksh Kar Bhawan, Civic Centre, Jawahar Lal Nehru Marg, New Delhi PIN 110 002. vs. DLF Qutab Elclave Complex Medical Charitable Trust, 9th Floor, DLF Centre, Sansad Marg, New Delhi – 110 001.
 V. K. Kapoor & Associates Pvt. Ltd. 17, Netaji Subhash Marg, Darya Ganj, vs. ITO Ward-26(1) C.R. Building, New Delhi
 Sant Singh Ram Lal 3963-B, Naya Bazar, Delhi. PIN: 110006 vs. ITO Ward-47(1) New Delhi
 Amendment of Form No 108 of the Income-tax Rules, 1962- Draft notification for inputs from stakeholders and the general public

Haryana State Road & Bridges Development Corporation Ltd vs. CIT (P&H High Court)
October, 10th 2016

S. 37(1): While expenditure for purchase of a capital asset is capital expenditure, guarantee commission to acquire the asset on installment terms is revenue expenditure

Expenditure incurred for the purchase of the machinery was undoutedly capital expenditure; for it brought in an asset of enduring advantage. But the guarantee commission stands on a different footing. By itself, it does not bring into existence any asset of an enduring nature; nor did it bring in any other advantage of an enduring benefit. The acquisition of the machinery on installment terms was only a business exigency. If interest paid on a credit purchase of machinery could be held to be revenue expenditure, we fail to see how guarantee commission paid to a bank for obtaining easy terms for acquisition of the machinery could be regarded as capital payments (Sivakami Mills Ltd. Vs Commissioner of Income Tax, [1979] 120 ITR 211 approved in Commissioner of Income Tax Vs Sivakami Mills Ltd. [1997] 227 ITR 465 followed. Chhabirani Agro Industrial Enterprises Ltd. Vs Commissioner of Income Tax [1991] 191 ITR 226 is not good law)

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