An assessee was engaged in the business of cattle rearing. He incurred a loss in respect ofanimals which were used for the purposes of his business (otherwise than as stock-in trade) and which have died. Such expenditure shall be considered as

An assessee was engaged in the business of cattle rearing. He incurred

1.	An assessee was engaged in the business of cattle rearing. He incurred a loss in respect ofanimals which were used for the purposes of his business (otherwise than as stock-in trade) and which have died. Such expenditure shall be considered as
A.	Revenue expenditure
B.	Capital expenditure
C.	Deferred revenue expenditure
D.	Illegal expenditure
Answer» B. Capital expenditure