THE PR. COMMISSIONER OF INCOME TAX vs. M/S CISCO SYSTEMS
The appeals are allowed; the impugned
ITA/27/2019HC Karnataka18 Jun 2021
Bench: SATISH CHANDRA SHARMA,R. NATARAJ
Section 143(3)Section 144Section 260ASection 263Section 32
capital expenditure is incurred by the assessee for
the purposes of the business or profession on the
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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
