Sec. 28 & 37 of Income Tax Act, 1961 — Business Expenditure — A new line of business was also treated to be a composite business when it is established that there is a unity of control and management and common fund apart from other features and the unity of control, management, etc., of the assessee in respect of each of its activity has not been disputed by the Revenue and in such circumstances, the assessee on showing that it has commenced several of its activities in the bunch of activities for which it was incorporated would definitely qualify for deduction of the expenditure incurred by it under the head operating expenses, financial expenses and depreciation, thus, the Assessing Officer committed an error in disallowing the expenses and the Tribunal went on to decide an issue which was never disputed by the Assessing Officer, viz., as to whether the business of the assessee was set up or not and as held by us earlier, the Tribunal cannot take away the benefit given to the assessee by the Assessing Officer and therefore, the order of the Tribunal is without jurisdiction— Daimler India Commercial Vehicles P. Ltd. vs. Deputy CIT [2020] 313 CTR 44 (MAD)