1. what is the tax treatment of general expenses [other than those mentioned u/s. 35D) incurred at the time of set up of the new factory - is it claimable ? - kindly give reference to sec and case law if any
2. tax treatment for general expenses [other than those mentioned u/s. 35D) incurred at the time of developement of new plant of an existing company.
3. tax treatment Expense specifically incurred for a buildig a new plant or factory .
Kindly also give reference to the specific case law and sec .