Delhi HC upholds Deletion of Disallowance on Expenses Incurred during Pre-Operative Stage [Read Order]

By Kalyani B. Nair - On October 25, 2023 1:30 pm - 2 mins read
Delhi High Court - deletion of disallowance on expenses - expenses incurred during pre-operative stage - deletion of disallowance - pre-operative stage - upheld - expenses incurred - TAXSCAN

The Delhi High Court upheld the deletion of disallowance on expenses incurred during pre-operative stage. The appellant/revenue, via the instant appeal, seeks to assail the order dated 10.06.2019 passed by the Income Tax Appellate Tribunal [“ITAT”]. The Tribunal was confronted with two issues. First, the deletion of disallowance was made by the Commissioner of Income…

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