https://www.taxtmi.com/caselaws?id=328270 The Tribunal partly allowed the appeal for statistical purposes in ITA No. 1211/Del/2013 for AY 2009-10, remanding the issue of preoperative expenses back to the AO. The Tribunal dismissed the grounds related to the deduction of interest income under section 80IC and the small amount debited as short and excess expenses. In ITA No. 480/Del/2014 for AY 2010-11, the appeal was similarly partly allowed for statistical purposes, with identical grounds as in the previous case. The decision was rendered on 25th April 2016. en-us Mon, 25 Apr 2016 00:00:00 +0530 Tue, 31 May 2016 11:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328270 The Tribunal partly allowed the appeal for statistical purposes in ITA No. 1211/Del/2013 for AY 2009-10, remanding the issue of preoperative expenses back to the AO. The Tribunal dismissed the grounds related to the deduction of interest income under section 80IC and the small amount debited as short and excess expenses. In ITA No. 480/Del/2014 for AY 2010-11, the appeal was similarly partly allowed for statistical purposes, with identical grounds as in the previous case. The decision was rendered on 25th April 2016. Case-Laws Income Tax Mon, 25 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328270