Reliance Wellness Ltd ( Now Amalgamated ... vs Assessee on 9 September, 2015
14. We are unable to understand as to how the extension of business is
different from expansion of business. The legal position with regard to the
deductibility of expenses incurred in connection with setting up of new
units has been explained by the Hon‟ble Gujarat High Court in the case of
Alembic glass Industries Ltd (supra) and also by the Hon‟ble jurisdictional
Bombay High Court in the case of Kothari Auto Parts Manufacturers Pvt Ltd
(supra).