During year, assessee-company claimed expenditure on account of land development expenditure. Assessing Officer disallowed claim of assessee on ground claim under section 37(1) could not be allowed unless business operation starts. Tribunal held that  since Assessing Officer had already accepted in earlier assessment year that business activity of assessee had commenced, then Assessing Officer could not take a different stand in impugned year. Therefore, land development expenditure is  allowable under provisions of section 37(1) as revenue expenditure.  (AY. 2013-14)