https://www.taxtmi.com/caselaws?id=63652 The appeal was partly allowed, with specific directions given for each issue. The Tribunal upheld the allowance of depreciation for the Ballabgarh unit, directed the working out of depreciation for the Batala unit based on records, confirmed the deduction under Section 80J, denied the additional claim of deduction for land used for agricultural purposes, allowed the development rebate subject to reserve creation, disallowed sales promotion expenses, directed verification of medical expense reimbursements, limited car expense disallowance to perquisite value, and dismissed the appeal on various small expenses. en-us Mon, 07 Mar 1983 00:00:00 +0530 Tue, 01 Feb 2011 12:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63652 The appeal was partly allowed, with specific directions given for each issue. The Tribunal upheld the allowance of depreciation for the Ballabgarh unit, directed the working out of depreciation for the Batala unit based on records, confirmed the deduction under Section 80J, denied the additional claim of deduction for land used for agricultural purposes, allowed the development rebate subject to reserve creation, disallowed sales promotion expenses, directed verification of medical expense reimbursements, limited car expense disallowance to perquisite value, and dismissed the appeal on various small expenses. Case-Laws Income Tax Mon, 07 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63652