https://www.taxtmi.com/caselaws?id=295830 The Appellate Tribunal ITAT Pune allowed the appeal, setting aside the addition of Rs. 9.00 lakh as pre-operative expenses under section 35D of the Income-tax Act for the assessment year 2011-12. The decision was based on the consistent allowance of the deduction in the preceding assessment years, emphasizing the importance of maintaining uniformity in treatment across consecutive years. en-us Fri, 15 Nov 2019 00:00:00 +0530 Mon, 21 Jun 2021 20:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295830 The Appellate Tribunal ITAT Pune allowed the appeal, setting aside the addition of Rs. 9.00 lakh as pre-operative expenses under section 35D of the Income-tax Act for the assessment year 2011-12. The decision was based on the consistent allowance of the deduction in the preceding assessment years, emphasizing the importance of maintaining uniformity in treatment across consecutive years. Case-Laws Income Tax Fri, 15 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295830