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    <title>2019 (7) TMI 877 - MADRAS HIGH COURT</title>
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    <description>The appeal was allowed in favor of the assessee. The Tribunal erred in disputing the setting up of the business and disallowing expenses, which were found to be allowable as business expenditure. The business was considered set up based on substantial activities undertaken, even before commercial production commenced. The Tribunal&#039;s decisions were deemed incorrect and beyond its jurisdiction, with the court ruling in favor of the assessee and answering substantial legal questions in their favor.</description>
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      <description>The appeal was allowed in favor of the assessee. The Tribunal erred in disputing the setting up of the business and disallowing expenses, which were found to be allowable as business expenditure. The business was considered set up based on substantial activities undertaken, even before commercial production commenced. The Tribunal&#039;s decisions were deemed incorrect and beyond its jurisdiction, with the court ruling in favor of the assessee and answering substantial legal questions in their favor.</description>
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