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2023 (3) TMI 1053 - PUNJAB AND HARYANA HIGH COURTAllowable business expenses - Expenses pertained to the period after setting up of business - Commissioner held that the assessee company had started deploying skillful personnel and after 07.07.2008 it was fully equipped to mount the operation of the business - HELD THAT:- CIT(A) while allowing claim of the assessee with certain directions, had relied on the decision of the Coordinate Bench in the case of Dhoomketu Builders & Development Pvt. Ltd. [2011 (11) TMI 193 - ITAT DELHI] wherein it was held that where the assessee had deployed skillful personnel to carry on his business by providing technological and personnel support then that expenditures have to be allowed as business expenses. Appeal is dismissed being devoid of any merit.
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