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Exp. to be allowed if necessary steps have been taken to commence business after incorporation

November 16, 2018[2018] 99 taxmann.com 58 (Mumbai - Trib.)/[2018] 173 ITD 341 (Mumbai - Trib.)
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IT : Where assessee, an asset management company, upon its incorporation had taken various steps for commencing its business such as hiring of people, application to SEBI, organizing for space etc., same amounted to setting up of business, therefore, expenditure incurred by assessee were to be allowed

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