https://www.taxtmi.com/caselaws?id=67967 The Appellate Tribunal ITAT Jaipur upheld the decision of the CIT(A) regarding the subsidy not being deducted from the cost of the generator for depreciation and investment allowance. The Tribunal also dismissed the Department's appeal on the issue of interest under s. 215 due to no liability as a consequence of assessment. en-us Fri, 30 Jan 1987 00:00:00 +0530 Tue, 15 Mar 2011 18:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67967 The Appellate Tribunal ITAT Jaipur upheld the decision of the CIT(A) regarding the subsidy not being deducted from the cost of the generator for depreciation and investment allowance. The Tribunal also dismissed the Department's appeal on the issue of interest under s. 215 due to no liability as a consequence of assessment. Case-Laws Income Tax Fri, 30 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67967