Assessee-doctor is  running a hospital dealing in spine treatment. During year under consideration, assessee started a new hospital in same line. He claimed certain expenses in relation to  new unit as revenue expenses. Assessing Officer held that since business of assessee in respect for new (hospital) unit had not commenced, expenses incurred in relation to same were to be disallowed. Tribunal held that  opening of new hospital in same line of specialty i.e. spine treatment, would constitute extension/expansion of existing business and since said expansion was in same line of business and same/common management as existing hospital, expenses should be allowed as revenue expenses. In relation to expenses incurred income for earing  exempt income, matter remanded for verifying the expenditure. the assessee has shown   consultancy receipts from new hospital unit hence  depreciation is allowable. (AY. 2013-14,2014-15)