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2017 (9) TMI 1222 - AT - Income TaxDisallowances of business expenses - business has actually not commenced - CIT-A allowed claim - Held that:- In the earlier year already finding has been given that business of the assessee has been set up, then consequently in this year it cannot be held that no business has been set up. Thus, the order of the Learned CIT (Appeals) as incorporated above is not only based on correct appreciation of facts but is also in consonance with earlier year’s precedence and therefore, the order of the Learned CIT(Appeals) is confirmed. - Decided against revenue
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