Dy C I T vs Gujarat State Forest Dev Corpltd Opponents

We notice that the amount of expenditure which the Revenue disputes as capital expenditure but which was treated by the Tribunal as Revenue expenditure is only Rs.74,000/­. In that view of the matter only on the ground that tax effect would be extremely small, this appeal is dismissed without going into the merits of the appeal.

(Akil Kureshi,J.) (Harsha Devani,J.) (raghu)