CIT vs. M/S DAURALA ORGANICS LTD

IN THE HIGH COURT OF DELHI AT NEW DELHI . 08.03.2004 . Present: Mr R.D. Jolly for the Appellant. Mr S.K. Aggarwal for the Respondent. . + ITA 214/2002 * Heard learned counsel appearing for the parties. ADMIT. The following question of law is required to be determined by the Court:- ''Whether the ITAT has correctly held that pre-operative expenses are allowed for deduction under the provisions of Section 57 of the Income Tax Act, 1961?'' Paperbooks, as per rules, be filed by the appellant within three months. . CHIEF JUSTICE . . BADAR DURREZ AHMED, J March 08, 2004 sd