https://www.taxtmi.com/caselaws?id=59858 The Tribunal upheld the decision of the Commissioner (Appeals) that preoperative project expenses should be considered part of the capital employed for relief under section 80J of the Income-tax Act, 1961. Additionally, the Tribunal agreed with the Commissioner (Appeals) that the direction to admit the assessee's claim for investment allowance aligned with statutory provisions, resulting in the dismissal of the appeals. en-us Tue, 10 Dec 1985 00:00:00 +0530 Sat, 01 Jan 2011 14:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59858 The Tribunal upheld the decision of the Commissioner (Appeals) that preoperative project expenses should be considered part of the capital employed for relief under section 80J of the Income-tax Act, 1961. Additionally, the Tribunal agreed with the Commissioner (Appeals) that the direction to admit the assessee's claim for investment allowance aligned with statutory provisions, resulting in the dismissal of the appeals. Case-Laws Income Tax Tue, 10 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59858