M/S.SHASUN CHEMICALS AND DRUGS LTD. vs. COMMISSIONER OF INCOME TAX, CHENNAI
The appeals are allowed
C.A. No.-009611-009611 - 2016Supreme Court16 Sept 2016
Section 35D
1) Where an assessee, being an
Indian company or a person (other than a
company) who is resident in India, incurs,
after the 31st day of March, 1970, any
expenditure specified in sub-section (2),—
(i) before the commencement of his
business, or
(ii) after the commencement of his
business, in connection with the extension
of his undertaking
