https://www.taxtmi.com/caselaws?id=177779 The Court allowed the expenditure for setting up a construction business before the actual commencement of business activity. It held that activities like soil testing, tender submissions, and architect fees were integral to the construction business, constituting the commencement of work and making them eligible for deduction as business expenditure. The Court emphasized that necessary activities for the main business to proceed should be considered part of the commencement of work, affirming the allowance of the claimed expenditure and ruling in favor of the assessee. en-us Mon, 27 Sep 2010 00:00:00 +0530 Tue, 08 Aug 2023 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177779 The Court allowed the expenditure for setting up a construction business before the actual commencement of business activity. It held that activities like soil testing, tender submissions, and architect fees were integral to the construction business, constituting the commencement of work and making them eligible for deduction as business expenditure. The Court emphasized that necessary activities for the main business to proceed should be considered part of the commencement of work, affirming the allowance of the claimed expenditure and ruling in favor of the assessee. Case-Laws Income Tax Mon, 27 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177779