https://www.taxtmi.com/caselaws?id=38768 The Court upheld the decision of the Tribunal to allow most business expenses claimed by a private limited company under section 66(1) of the Income-tax Act. The Court emphasized the unity of control in determining business activities and the deductibility of expenses once business operations had commenced, even if not directly related to the specific business activity conducted in that year. The Court found that the company's various activities were interconnected and formed part of the same business, supporting the Tribunal's decision to allow the majority of expenses. en-us Tue, 09 Dec 1975 00:00:00 +0530 Thu, 08 Apr 2010 18:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38768 The Court upheld the decision of the Tribunal to allow most business expenses claimed by a private limited company under section 66(1) of the Income-tax Act. The Court emphasized the unity of control in determining business activities and the deductibility of expenses once business operations had commenced, even if not directly related to the specific business activity conducted in that year. The Court found that the company's various activities were interconnected and formed part of the same business, supporting the Tribunal's decision to allow the majority of expenses. Case-Laws Income Tax Tue, 09 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38768