https://www.taxtmi.com/caselaws?id=68525 The Tribunal allowed the appeal in part, directing the deletion of the addition of Rs. 5,98,458 in respect of fixed assets claims received under section 41(2) of the IT Act. The Tribunal remanded the issues of disallowance of provisions for bad debts and advances, initial depreciation on assets, and claim for higher depreciation on plant-buildings to the Assessing Officer for fresh consideration. The Tribunal upheld the decisions regarding the rebate claimed under section 80HH and disallowance of claim under section 35E for expenses incurred prior to 1st April 1970. en-us Thu, 22 Nov 2001 00:00:00 +0530 Thu, 31 Mar 2011 09:50:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68525 The Tribunal allowed the appeal in part, directing the deletion of the addition of Rs. 5,98,458 in respect of fixed assets claims received under section 41(2) of the IT Act. The Tribunal remanded the issues of disallowance of provisions for bad debts and advances, initial depreciation on assets, and claim for higher depreciation on plant-buildings to the Assessing Officer for fresh consideration. The Tribunal upheld the decisions regarding the rebate claimed under section 80HH and disallowance of claim under section 35E for expenses incurred prior to 1st April 1970. Case-Laws Income Tax Thu, 22 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68525