https://www.taxtmi.com/caselaws?id=241240 The Tribunal allowed the appeal on the disallowance of preliminary and pre-operative expenses written off under section 35D, finding them eligible for amortization due to their direct relation to the extension of the undertaking. However, the claim for a higher deduction under section 80IB was dismissed as it was raised for the first time at the appellate stage and not before the Assessing Officer. en-us Mon, 21 Oct 2013 00:00:00 +0530 Sat, 28 Mar 2015 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241240 The Tribunal allowed the appeal on the disallowance of preliminary and pre-operative expenses written off under section 35D, finding them eligible for amortization due to their direct relation to the extension of the undertaking. However, the claim for a higher deduction under section 80IB was dismissed as it was raised for the first time at the appellate stage and not before the Assessing Officer. Case-Laws Income Tax Mon, 21 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241240