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2018 (10) TMI 797 - AT - Income TaxDisallowance of pre-operative expenditure - busniss not set up - Held that:- We find nothing on record which controvert the findings of both the lower authorities. The pre-operative expenditure could not be allowed to the assessee since it has been noted that the business was not set up by the assessee during impugned AY. Therefore, we find nothing perverse in the findings of lower authorities.
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