https://www.taxtmi.com/caselaws?id=66660 The Tribunal held in favor of the assessee, concluding that the Deputy Commissioner had the jurisdiction and authority to grant depreciation and terminal allowance in the first modificatory order. The withdrawal of these allowances in the second order was deemed illegal. As a result, the impugned orders were set aside, and the initial modificatory order was restored, allowing the assessee's appeal. en-us Tue, 03 Nov 1992 00:00:00 +0530 Sat, 05 Mar 2011 14:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66660 The Tribunal held in favor of the assessee, concluding that the Deputy Commissioner had the jurisdiction and authority to grant depreciation and terminal allowance in the first modificatory order. The withdrawal of these allowances in the second order was deemed illegal. As a result, the impugned orders were set aside, and the initial modificatory order was restored, allowing the assessee's appeal. Case-Laws Income Tax Tue, 03 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66660