Friday, January 30, 2015

[aaykarbhavan] Trader has commenced its business when it got registration of shop, appointed employees and opened bank account



 

Trader has commenced its business when it got registration of shop, appointed employees and opened bank account

January 30, 2015[2015] 53 taxmann.com 289 (Delhi)/[2015] 228 Taxman 261 (Delhi)(MAG.)/[2014] 368 ITR 692 (Delhi)
IT: Where assessee-company had rented out office premises, opened bank account, appointed employees and got registered under Shop & Establishment Act, business of assessee could be said to have been set up and expenditure incurred thereafter were allowable as revenue expenditure
Regards
Prarthana Jalan


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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