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    <title>2019 (6) TMI 1427 - BOMBAY HIGH COURT</title>
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    <description>The High Court dismissed the Income Tax Appeal challenging the deletion of disallowance of expenses incurred in the preoperative period towards project development cost. The Court found no question of law arising in the appeal, as it had previously dismissed similar appeals by the revenue. Additionally, the Court upheld the Tribunal&#039;s decision to allow the expenses incurred under section 37(1) of the Act, emphasizing that no substantial question of law was involved in this regard.</description>
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      <description>The High Court dismissed the Income Tax Appeal challenging the deletion of disallowance of expenses incurred in the preoperative period towards project development cost. The Court found no question of law arising in the appeal, as it had previously dismissed similar appeals by the revenue. Additionally, the Court upheld the Tribunal&#039;s decision to allow the expenses incurred under section 37(1) of the Act, emphasizing that no substantial question of law was involved in this regard.</description>
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