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Case Law Details

Case Name : ITO Vs Omni Globe information Technologies India (P) Ltd. (ITAT Delhi)
Appeal Number : I.T.A Nos. 3465/D/09
Date of Judgement/Order : 29/04/2011
Related Assessment Year : 2005-06
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ITO Vs Omni Globeinformation Technologies India (P) Ltd. (ITAT Delhi)- Business is set up when it reaches a stage where it is in a position to procure business and not before. However, the expenditure becomes deductible from such stage, irrespective of the date of actual receipt of the bus

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