Dual treatment: Exp. on expansion of business was a revenue exp. even if it was capitalized in books

IT : Where opening of stores at various places was one composite business of assessee-company and in balance-sheet it had shown capital work-in-progress amounting to Rs. 9.40 crores and out of said amount it had claimed an amount of Rs. 3.64 crores as revenue expenditure, since expenditure was for purpose of expansion of existing business, it was allowable as revenue expenditure