2019 (11) TMI 1633

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....Commissioner of Income-tax (Appeals)-6, Pune on 03-07-2017 in relation to the assessment year 2011-12. 2. The only assail herein is to the confirmation of addition of Rs. 9.00 lakh made by the Assessing Officer (AO) u/s.35D of the Income-tax Act, 1961 (hereinafter also called `the Act') by treating the amount as pre-operative expenses. 3. Succinctly, the facts of the case are that the assessee c....

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....both the sides and gone through the relevant material on record. In the course of an earlier hearing of this appeal, the ld. DR was required to submit a report on the granting or otherwise of deduction of such expenses of Rs. 9.00 lakh in the earlier years. A copy of the report from the AO has been placed on record by the ld. DR. As per this report, a deduction of Rs. 9.00 lakh was claimed for the....