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 ’the CIT(A)’] 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 ’the Act’].
Citation :
ITA No. 143/CHD/2019
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Published in Income Tax
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