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2018 (8) TMI 1373 - HC - Income TaxCapitalisation of interest received from the bank fixed deposits and set-off of this interest from the preoperative expenses - Held that:- It is an accepted and admitted position that the respondent/assessee had not commenced and was not engaged in any business activity as the business of manufacture and production of styrene butadiene rubber had not started. - no substantial question of law arises and the appeal is dismissed in limine - Decided against the revenue.
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