https://www.taxtmi.com/highlights?id=4313 Assessee's entitlement for amortization u/s 35-D - expenses related to the 'Euro issue' - the word "expansion" in relation to industrial activity gives the meaning as "extension" - this warrants the eligibility of the assessee to amortise certain preliminary expenses - HC en-us Sat, 07 Jul 2012 09:36:36 +0530 Sat, 07 Jul 2012 09:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=4313 Assessee's entitlement for amortization u/s 35-D - expenses related to the 'Euro issue' - the word "expansion" in relation to industrial activity gives the meaning as "extension" - this warrants the eligibility of the assessee to amortise certain preliminary expenses - HC Highlights Income Tax Sat, 07 Jul 2012 09:36:36 +0530 https://www.taxtmi.com/highlights?id=4313