[docxpresso file=”https://taxcharcha.com/wp-content/uploads/2019/03/ITAT-Delhi-2.odt” comments=”true” SVG=”true”]
Since, the assessee is providing health care services before the commencement of its super speciality hospital “Medanta”, the salary paid to one of the leading surgeons who is the team leader in all the major work done before the 01.11.2009 is to be allowed and the assessing officer was wrong in disallowing the same as of preoperative expense and treating as a capital expenditure.
To download, ITA 3622, 4587 of Del 2015
