Business of assessee-company came to halt in year 2010, however the, assessee maintained business premises with an intention to sell its assets. Assessee claimed certain expenditures incurred in respect of rent, professional charges, audit fees, property tax, property maintenance, etc.  AO.  disallowed the expenses on ground that business of assessee was completely stopped and there was no business carried out by assessee during year.  Allowing the appeal the Tribunal held that after business was stopped, all these expenses had to be incurred for purpose of maintaining legal status of assessee and proper liquidation of assets of company, same was to allowed as business expenditure. (AY. 2015-16)