https://www.taxtmi.com/caselaws?id=70832 The appeal was partly allowed by the Tribunal. The delay in filing the appeal was condoned, and the deduction for guest house expenses was permitted. However, the disallowance of depreciation on the building was upheld, and the claim regarding traveling expenses for deductions under sections 80HH and 80-I was rejected. en-us Mon, 11 Aug 1997 00:00:00 +0530 Tue, 19 Apr 2011 15:07:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70832 The appeal was partly allowed by the Tribunal. The delay in filing the appeal was condoned, and the deduction for guest house expenses was permitted. However, the disallowance of depreciation on the building was upheld, and the claim regarding traveling expenses for deductions under sections 80HH and 80-I was rejected. Case-Laws Income Tax Mon, 11 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70832