Capital Investment

Tax Glossary Definition

Capital Investment

Capital Investment – Capital investment is the allocation of financial resources by an organization or individual to purchase, enhance, or sustain long-term productive assets such as equipment, property, or infrastructure. Such investments are intended to boost efficiency, expand operations, and generate future income or value. Example: A manufacturing firm spends ₹50 lakh on advanced machinery to improve productivity and increase long-term profitability.

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