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2019 (6) TMI 1427 - HC - Income TaxNature of expenses - expenses incurred in the preoperative period towards the project development cost - revenue or capital expenditure - whether the Tribunal was justified in allowing the expenses incurred u/s 37(1) - HELD THAT:- Tribunal had relied upon its own judgment in case of this very assessee for the earlier assessment years. The revenue had carried the issue in appeal before the High Court [2017 (7) TMI 611 - BOMBAY HIGH COURT] and [2019 (2) TMI 531 - BOMBAY HIGH COURT] held the expenditure to be revenue expenditure. No question of law therefore arises. Income Tax Appeal is dismissed.
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