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Sec. 37(1) of Income Tax Act, 1961— Business expenditure— Stamp duty charges paid by the assessee allowed as expenditure for the current year holding it to be revenue in nature- Period of lease for which the property has been taken cannot be regarded as a decisive test to determine the nature of the expenditure- - FISERV INDIA (P) LTD. V/s ASSTT. CIT -  27 ITCD Online 010 (ITAT-DELHI)