Case Law Details
Case Name : NDTV Studios Ltd. Vs Income ITO (ITAT Delhi)
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Delhi
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NDTV Studios Ltd. Vs Income ITO (ITAT Delhi)
Held that as the business has not been set up during the year under consideration all the pre-operative expenditures are not deductible as business expenditure
Facts-
The assessee filed its return of income declaring income of Rs. 21,03,02,529/- which was processed u/s 143(1) of the Act, subsequently, selected for scrutiny and notices were issued. The assessment order came to be passed on 17/1
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