Allowing the appeal of the assessee the Tribunal held that ,  the assessee was yet to start commercial production and no revenue was generated by it. The assessee had just completed the process of registering the lease of the land and started the setting up of its plant, in such land during relevant previous year. The sale of a bus which was given free of cost by a company abroad could not be construed as the start of commercial operations. Just because the Assessing Officer had accepted the contention of the assessee in the earlier year on a wrong footing that would not be a reason to accept the claim that rule of res judicata would apply, when the facts showed a totally different scenario. The expenditure claimed by the assessee was incurred prior to setting up its business and was not allowable.(AY. 2010-11)