Revision u/s 263 - Company has not commenced its business or ...
Court Upholds Revision u/s 263: Company Can't Charge Interest as Business Expense Without Starting Operations.
March 10, 2015
Case Laws Income Tax AT
Revision u/s 263 - Company has not commenced its business or development of SEZ / real estate still the interest payable / paid on the loans and other incidental expenses were charged to the profit and loss account as expenses - Revision upheld - AT
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