https://www.taxtmi.com/caselaws?id=381211 The Tribunal upheld the deletion of both pre-operative expenses and advertisement expenses, dismissing the Revenue's appeal. The decision was based on the evidence of business setup in earlier years supporting the commencement of business, and the nature of advertisement expenses not providing enduring benefits. The judgment provided a detailed analysis of the facts and legal principles, ensuring a fair consideration of the issues. en-us Thu, 11 Apr 2019 00:00:00 +0530 Thu, 06 Jun 2019 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381211 The Tribunal upheld the deletion of both pre-operative expenses and advertisement expenses, dismissing the Revenue's appeal. The decision was based on the evidence of business setup in earlier years supporting the commencement of business, and the nature of advertisement expenses not providing enduring benefits. The judgment provided a detailed analysis of the facts and legal principles, ensuring a fair consideration of the issues. Case-Laws Income Tax Thu, 11 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381211