Expenses incurred on Stamp duty for obtaining loan is revenue expenditure
 60 ITR 52 (SC) SUPREME COURT OF INDIA
India Cements Ltd. v/s Commissioner of Income-tax K. SUBBA RAO, J.C. SHAH AND S.M. SIKRI, JJ.
CIVIL APPEAL NO. 1106 OF 1964 DECEMBER 8, 1965
A.V. Viswanatha Sastri, R. Venkataraman and R. Gopalakrishnan for the Appellant. S.T. Desai, Gopal Singh, B.R.G.K. Achar and R.N. Sachthey for the Respondent.