https://www.taxtmi.com/caselaws?id=65607 The Tribunal upheld the admissibility of cross objections filed by the assessee, rejecting the revenue's contention that they should not be entertained. It clarified that section 253(4) of the Income Tax Act allows for cross objections against any part of the first appellate authority's order. The Tribunal emphasized that once an appeal is filed, cross objections can be raised on any issue. Regarding expenses, the Tribunal found the relief granted by the Appellate Authority Commissioner sufficient and declined further relief. However, the Tribunal could not address the disallowance of depreciation on items not considered by the Appellate Authority Commissioner due to jurisdictional limitations. en-us Tue, 08 Aug 1989 00:00:00 +0530 Wed, 16 Feb 2011 18:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65607 The Tribunal upheld the admissibility of cross objections filed by the assessee, rejecting the revenue's contention that they should not be entertained. It clarified that section 253(4) of the Income Tax Act allows for cross objections against any part of the first appellate authority's order. The Tribunal emphasized that once an appeal is filed, cross objections can be raised on any issue. Regarding expenses, the Tribunal found the relief granted by the Appellate Authority Commissioner sufficient and declined further relief. However, the Tribunal could not address the disallowance of depreciation on items not considered by the Appellate Authority Commissioner due to jurisdictional limitations. Case-Laws Income Tax Tue, 08 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65607