state with reasons whether the following transactions are capital or revenue expendi 567563

State with reasons whether the following transactions are capital or revenue expenditure.

1. Cost of pulling down an old building for raising a new one in its place.
2. Rs 1,000 was spent to remove a worn out part and fix a new part.
3. Rs 3,00,000 spent in advertisement, the benefit will spread over the next 5–6 years.
4. Interest on a term loan for purchase of machinery.
   1. production has not yet begun,
   2. production has already begun.
5. Legal expenses incurred in
   1. raising a debenture loan,
   2. purchasing a land for business expansion,
   3. incurred in a Tax Tribunal.
6. Heavy expenditure on research of a particular product to be introduced.