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2017 (10) TMI 690 - HC - Income TaxDisallowance of business expenses - no business activity was carried out during the year - ITAT deleted the addition - Held that:- The Tribunal has reached a factual finding that though the assessee did not carry out any actual business activity during the year under consideration, the same was due to litigation for the brand name/trademark, however, the business was not discontinued. In the meantime, the assessee had to incur expenditure towards the statutory charges and for employment. Such being the facts, in our opinion, no question of law arises.
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