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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Revenue's Appeal Dismissed on Depreciation Rate & Lease Charges; Tribunal Upholds CIT(A) Orders</h1> The Revenue's appeal was dismissed, upholding the CIT(Appeals) orders on the depreciation rate for software and the disallowance of lease equalization ... - Issues involved: Appeal by Revenue against CIT(Appeals) order, depreciation rate on software, disallowance of lease equalization charges under Section 115JB.Depreciation on software: Revenue appealed CIT(Appeals) order directing 60% depreciation on software, citing previous year's 25% allowance. AR argued for 60% depreciation as per rules and Income-tax Act. Tribunal found software fell under 60% depreciation in Income-tax Rules, rejecting Revenue's argument based on previous year's decision. Ground No.2 dismissed.Disallowance of lease equalization charges: Revenue challenged deletion of disallowance of lease equalization charges under Section 115JB. AR cited High Court decision that such charges were not a reserve and should not be added back to profits. DR admitted issue favored assessee based on High Court decision. Tribunal upheld CIT(Appeals) decision, finding no error. Ground No.3 dismissed.Conclusion: Revenue's appeal dismissed, upholding CIT(Appeals) orders on depreciation rate for software and lease equalization charges under Section 115JB.

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