https://www.taxtmi.com/caselaws?id=178988 The appeal filed by the assessee regarding the disallowance of Rs. 2,47,98,030/- as pre-commencement expenses was allowed for statistical purposes. The Tribunal noted that the expenses incurred were integral to the business and needed further consideration by the Assessing Officer to distinguish between setting up and commencement of the business. The matter was remanded for denovo consideration to properly deliberate on the relevant facts. en-us Fri, 12 Apr 2013 00:00:00 +0530 Wed, 17 Feb 2016 15:29:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178988 The appeal filed by the assessee regarding the disallowance of Rs. 2,47,98,030/- as pre-commencement expenses was allowed for statistical purposes. The Tribunal noted that the expenses incurred were integral to the business and needed further consideration by the Assessing Officer to distinguish between setting up and commencement of the business. The matter was remanded for denovo consideration to properly deliberate on the relevant facts. Case-Laws Income Tax Fri, 12 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178988