THE ACIT, CORP CIRCLE-1(1), KOCHI, ERNAKULAM vs. APPOLO TYRES LTD, ERNAKULAM

In the result, the appeal filed by the Revenue in ITA No

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

disallowance of pre-operative expenditure as claimed by the assessee for setting up a new manufacturing plant at Chennai, since this expenditure is related to the erection and construction of plant and machinery and building and can be the part of the cost of plant and machinery and of building. 4. In the facts and circumstances of the case

ARUN THOMAS,CHENGANNUR, ALAPPUZHA, KERALA vs. ACIT, CIRCLE,THIRUVALLA

In the result, the appeals filed by the assessee are dismissed