Erecting bus queue shelters by advertising Co. isn’t pre-operative exp. even if they aren’t yet read

IT: Where in pursuance of contract awarded by NDMC for construction of Bus Queue Shelters (BQS), assessee entered into manufacturing agreement with third party for manufacture and installation of BQS and also made advance payment, assessee's business could be said to commence in relevant year and, therefore, revenue authorities were not justified in rejecting assessee's claim for deduction of certain expenses taking a view that said expenses were in nature of pre-operative expenses as business w