The Chennai bench of the Income Tax Appellate Tribunal(ITAT) has held that Furniture and Maintenance expenditure does not amount to capital expenditure. T. Banusekar, CA appeared for the appellant and P. Sajit Kumar appeared for the respondent. M/s. Kirtilal Kalidas Jewellers Private Limited, the Assessee/Appellant Company is engaged in the business of trading in gold…
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