2010 (1) TMI 4

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....BLE MR JUSTICE SIDDHARTH MRIDUL 1. Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to the Reporter or not? 3. Whether the judgment should be reported in Digest? BADAR DURREZ AHMED, J (ORAL) 1. This appeal is in respect of the assessment year 2001-02 and is directed against the order of the Income-tax Appellate Tribunal dated 15.05.2007 in ITA No.1436/De....

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....- incurred after 30.05.2000. The assessee had three businesses-networking, call centre and e-business activities. The learned counsel for the revenue pointed out that as regards the expenditure of Rs 8,19,365/-, it was clearly incurred prior to the date of commencement of any business activity of the assessee and, accordingly, the same was in the nature of pre-operative expenses. 3. We have consi....