Pre-operative expenses - where expenditure has been incurred in ...
Expenditure for Issuing Shares to Expand Capital Base is Allowable u/s 35D of Income Tax Act.
December 19, 2013
Case Laws Income Tax AT
Pre-operative expenses - where expenditure has been incurred in connection with issue of shares which are directly relatable to expansion to capital base of the company for raising of new projects, it would be allowable u/s. 35D - AT
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