2019 (6) TMI 1427

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..... Darak P.C.: 1. This appeal is filed by the revenue to challenge the judgment of the Income Tax Appellate Tribunal ("Tribunal" for short). Following questions are presented for our consideration: "(i) Whether on the facts and in the circumstances of the case and in law, the Tribunal has erred in deleting disallowance in respect to expenses incurred in the preoperative period toward....