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Bharat Sanchar Nigam Ltd., New Delhi vs Department Of Income Tax on 23 December, 2015

ambiguity as the legislature giving due weightage to the long gestation periods, for certain infrastructural activities where profits available for deduction may not be there ... Thus the legislature in its wisdom giving due consideration to still longer gestation periods which may be required by such high investment infrastructure related enterprises

resulting in a loss of Rs. 732, 795 in this gestation period on account of inadequate volumes of work generated during the year. ii) Creation ... Investment for the appellant and such an Investment was necessary during the gestation period and would be borne by any independent company in its initial

Bg Exploration & Production India Ltd., ... vs Jcit, Dehradun on 24 April, 2017 B G

Exl Service.Com (India) Pvt. Ltd., New ... vs Dcit (Ltu), New Delhi on 3 January

would have had to commence business from scratch and go through the gestation period whereas by acquiring the aforesaid business rights along with the tangible

would have had to commence business from scratch and go through the gestation period whereas by acquiring the aforesaid business rights along with the tangible

would have had to commence business from scratch and go through the gestation period whereas by acquiring the aforesaid business rights along with the tangible

Hitachi India BO and it was still in the start-up gestation phase. The scale of operations was also quite low. However, the comparables selected

balance sheet on account of the fact that there was a gestation period between the acquisition of capital assets and their use for the purpose ... items as per the requirement. (d) The time period which is the gestation period from the date of its purchase/ payment till