https://www.taxtmi.com/forum/issue?id=2487 The issue is whether EB testing charges from a production trial run are preliminary expenses eligible for write off under Section 35D or pre-operative expenses that must be capitalised. Responses distinguish preliminary expenses as fictitious, written off over five years, whereas pre operative expenses are capital in nature, to be added to the cost of fixed assets with depreciation claimed; characterization depends on the testing's nature and purpose. en-us Wed, 15 Dec 2010 11:12:12 +0530 Thu, 23 Jan 2025 15:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2487 The issue is whether EB testing charges from a production trial run are preliminary expenses eligible for write off under Section 35D or pre-operative expenses that must be capitalised. Responses distinguish preliminary expenses as fictitious, written off over five years, whereas pre operative expenses are capital in nature, to be added to the cost of fixed assets with depreciation claimed; characterization depends on the testing's nature and purpose. Discussion-Forum Income Tax Wed, 15 Dec 2010 11:12:12 +0530 https://www.taxtmi.com/forum/issue?id=2487