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![Bank Interest not Claimed as Deduction in P & L Account and Showing as Pre-Operative Expenses, No Disallowance u/s 43B: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Bank-Interest-Deduction-P-L-Account-Pre-Operative-Expenses-Disallowance-ITAT-taxscan.jpg "Bank Interest not Claimed as Deduction in P & L Account and Showing as Pre-Operative Expenses, No Disallowance u/s 43B: ITAT [Read Order]")
Bank Interest not Claimed as Deduction in P & L Account and Showing as Pre-Operative Expenses, No Disallowance u/s 43B: ITAT [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal has held that no disallowance u/s 43B, since bank interest not claimed as deduction in profit and...
![Pre-Operative Expenses and Advertising Expenses are eligible for Tax Deduction: Delhi High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/04/Delhi-High-Court-Pre-operative-Expenses-Advertising-Expenses-Taxscan.jpg "Pre-Operative Expenses and Advertising Expenses are eligible for Tax Deduction: Delhi High Court [Read Judgment]")
![Pre-Operative Expenses are ‘Revenue’ in Nature though It was Shown as Capital in the Books of Accounts: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/07/Revenue-Expenditure-Bombay-HC-Taxscan.jpg "Pre-Operative Expenses are ‘Revenue’ in Nature though It was Shown as Capital in the Books of Accounts: Bombay HC [Read Order]")