Interest Expenditure incurred before commencement of business is also allowable as revenue expenditure

Punjab and Haryana High Court in Vardhman Polytex ITA 55/2013 relying upon Supreme Court judgement in assessee's own case in Civil Appela 6438 of 2012 dated 12-09-2012 titled Vardhman Polytex vs CIT.
Supreme Court had relied upon its earlier judgement in case in Core Health Care Limited 298 ITR 194
Challapali Sugar Ltd 98 ITR 167 (SC) held not applicable