Case Law Details
Case Name : ITO Vs Beehive Systems Pvt. Ltd. (ITAT Delhi)
Related Assessment Year :
Courts :
All ITAT ITAT Delhi
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Bare perusal of the provisions contained under section 35D invoked by the assessing officer to amortize expenses incurred on market research goes to prove that the expenses must be incurred before commencement of the business or after commencement of the business but where there is an extension of undertaking or setting up of a new unit. In the instant case, assessing officer has not made out any case if the assessee has incurred the expenses after the Please become a Premium member. If you are already a Premium member, login here to access the full content.
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