Question

Which of the following expenditures is an example of capital expenditure?

A Octroi of ₹2,000 paid on raw material purchased.
B Amount of ₹50,000 spent on pest control and fumigation in a restaurant.
C Amount of ₹8 lakh spent on construction of an additional balcony in a movie theatre.
D Annual payment of municipal tax and water tax for owner's house property ₹5,400.
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