https://www.taxtmi.com/caselaws?id=71406 Construction of tenements claim was upheld due to previous Tribunal decision. Foreign travel expenses claim was remitted for further verification. Claim under section 35B for foreign travel expenses was to be reconsidered. Scrapping of barges claim was remitted for detailed verification. Claim of depreciation on gifted barges was allowed based on the majority view, emphasizing ownership throughout the year not required. Overall, the appeal was partly allowed, with specific issues sent back for review and depreciation claim upheld. en-us Wed, 16 May 1984 00:00:00 +0530 Sat, 23 Apr 2011 12:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71406 Construction of tenements claim was upheld due to previous Tribunal decision. Foreign travel expenses claim was remitted for further verification. Claim under section 35B for foreign travel expenses was to be reconsidered. Scrapping of barges claim was remitted for detailed verification. Claim of depreciation on gifted barges was allowed based on the majority view, emphasizing ownership throughout the year not required. Overall, the appeal was partly allowed, with specific issues sent back for review and depreciation claim upheld. Case-Laws Income Tax Wed, 16 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71406