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    <title>2018 (8) TMI 262 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal of the Revenue, setting aside the order of the CIT(A) and restoring the order of the Assessing Officer. The Tribunal held that the assessee had not commenced its commercial operations and the expenditure claimed was incurred prior to setting up the business, and therefore, not allowable.</description>
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      <description>The Tribunal allowed the appeal of the Revenue, setting aside the order of the CIT(A) and restoring the order of the Assessing Officer. The Tribunal held that the assessee had not commenced its commercial operations and the expenditure claimed was incurred prior to setting up the business, and therefore, not allowable.</description>
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