Assessee was a legal entity engaged in business of providing technological and personnel support to food processing and dairy industry. Tribunal held  that assessee had started to deploy skilful personnel and after 7-7-2008, it was fully equipped to mount operation of business and thus, expenses incurred after 7-7-2008 till 31-3-2009 were for business purposes and same were to be allowed.  Order of Tribunal is affirmed. (AY. 2009-10)