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I.T.A. NO. 772/PB OF 1999-2000, DECIDED ON 10TH NOVEMBER, 2001. versus I.T.A. NO. 772/PB OF 1999-2000, DECIDED ON 10TH NOVEMBER, 2001.

Section 23 Deductions Profit and Loss Account Administrative and General Expenses are not allowed as no business was done during the year The First Appellate Authority directed the Assessing Officer to allow the claimant expenses in respect of the office / staff maintenance. So they can take control of future prospects and take care of the goods. The pre-installed Welderity Appellate Tribunal upheld the order of the First Appellate Authority, considering the facts and circumstances of the case, the Assisi's had to retain its position and incur some expenses until it earned any income. No, the department's appeal was later rejected. famous high court advocate from Talhur lawyer