https://www.taxtmi.com/caselaws?id=65027 The tribunal partly allowed the appeal, permitting weighted depreciation on trucks for the entire period of 27 months, disallowing depreciation on computers, allowing travelling expenses as revenue expenditure, permitting the bad debt claim, and directing a recomputation of interest under sections 234A and 234B. The tribunal emphasized the need for a revised return to be on the prescribed form and properly signed and verified, dismissing the claim that a revised statement of income constituted a revised return. en-us Fri, 22 Oct 1993 00:00:00 +0530 Wed, 25 Nov 2015 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65027 The tribunal partly allowed the appeal, permitting weighted depreciation on trucks for the entire period of 27 months, disallowing depreciation on computers, allowing travelling expenses as revenue expenditure, permitting the bad debt claim, and directing a recomputation of interest under sections 234A and 234B. The tribunal emphasized the need for a revised return to be on the prescribed form and properly signed and verified, dismissing the claim that a revised statement of income constituted a revised return. Case-Laws Income Tax Fri, 22 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65027