Assistant Commissioner Of Income-Tax vs J.K. Synthetics Ltd. on 21 February, 2001
"13. We may first spell-out the principles which are to be
kept in mind to determine as to whether such expenses are
to be treated capital or the revenue expenditure. These are
neatly culled out in the case of CIT Vs. J.K.Synthetics Ltd,
222 CTR( 2008-TIOL-671-HC-DEL-IT) by this Court, as
under:-