https://www.taxtmi.com/caselaws?id=64882 The Tribunal upheld the CIT(A)'s decisions in both issues, allowing the depreciation claim on oxygen gas cylinders and the deduction under section 80HHC for export proceeds not received within the stipulated period. The Tribunal found the transactions genuine, supported by documentation and banking channels, and deemed the AO's disallowances unjustified. The appeal of the revenue was dismissed, affirming the allowance of both claims. en-us Mon, 31 Mar 2008 00:00:00 +0530 Tue, 11 Jun 2013 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64882 The Tribunal upheld the CIT(A)'s decisions in both issues, allowing the depreciation claim on oxygen gas cylinders and the deduction under section 80HHC for export proceeds not received within the stipulated period. The Tribunal found the transactions genuine, supported by documentation and banking channels, and deemed the AO's disallowances unjustified. The appeal of the revenue was dismissed, affirming the allowance of both claims. Case-Laws Income Tax Mon, 31 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64882