https://www.taxtmi.com/caselaws?id=67895 The Appellate Tribunal ITAT Jaipur ruled in favor of the appellant, allowing the depreciation claim on the truck and trolley and providing partial relief on the disallowed travelling miscellaneous and repair expenses. The judgment highlighted the importance of beneficial ownership and actual usage for depreciation claims, while also considering the overall expenses to determine the extent of disallowance. en-us Wed, 08 May 1985 00:00:00 +0530 Tue, 15 Mar 2011 12:04:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67895 The Appellate Tribunal ITAT Jaipur ruled in favor of the appellant, allowing the depreciation claim on the truck and trolley and providing partial relief on the disallowed travelling miscellaneous and repair expenses. The judgment highlighted the importance of beneficial ownership and actual usage for depreciation claims, while also considering the overall expenses to determine the extent of disallowance. Case-Laws Income Tax Wed, 08 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67895