https://www.taxtmi.com/caselaws?id=70043 The appeal was allowed in favor of the assessee regarding the disallowance of depreciation claimed for the assessment year 1990-91. The Tribunal found the claim valid based on evidence of trial production and readiness for commercial production, despite the absence of commercial billing. Relying on precedents and the nature of the business involving specific equipment and services, the Tribunal directed the Assessing Officer to grant the depreciation claimed by the assessee, emphasizing the integration of the system and readiness for commercial production. en-us Tue, 22 Aug 1995 00:00:00 +0530 Wed, 13 Apr 2011 16:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70043 The appeal was allowed in favor of the assessee regarding the disallowance of depreciation claimed for the assessment year 1990-91. The Tribunal found the claim valid based on evidence of trial production and readiness for commercial production, despite the absence of commercial billing. Relying on precedents and the nature of the business involving specific equipment and services, the Tribunal directed the Assessing Officer to grant the depreciation claimed by the assessee, emphasizing the integration of the system and readiness for commercial production. Case-Laws Income Tax Tue, 22 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70043