Expenses for pre-capitalization cost on the expansion of business is revenue expenditure


Last updated: 04 August 2021

Court :
ITAT Chandigarh

Brief :
The Revenue has filed the present appeal against the order dated 30.11.2018 passed by Commissioner of Income Tax (Appeals), Shimla [for short โ€™the CIT(A)โ€™] for the assessment year 2013-14, whereby the Ld. CIT(A) has allowed the appeal filed by the assessee against the assessment order passed u/s 143(3) of the Income Tax Act, 1961 [for short โ€™the Actโ€™].

Citation :
ITA No. 143/CHD/2019

You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :

GST Plus

Stay updated! Stay ads free

Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.

CCI PRO annual subscription :

Original Price : INR 2999/-

Offer Price : INR 1999/-

Duration : 1 year
(Prices Inclusive of GST)


Know More

Note: If you are a PRO member already, please click here to login (for ad free experience)
 

CCI Pro

Guest
Published in Income Tax
Views : 118
downloaded 127 times

Comments

CAclubindia's WhatsApp Groups Link


CCI Pro
Follow us