The appeals are allowed; the impugned
Bench: SATISH CHANDRA SHARMA,R. NATARAJ
capital expenditure is incurred by the assessee for the purposes of the business or profession on the 14 construction of any structure or doing of any work in or in relation to, and by way of renovation or extension of, or improvement to, the building, then, the provisions of this clause shall apply as if the said structure or work