https://www.taxtmi.com/caselaws?id=71646 The tribunal dismissed the disallowance of Rs. 2,000 out of staff welfare expenses and directed the Assessing Officer to verify and allow a provision of Rs. 48,833 for expenses. Regarding the disallowance of depreciation on poultry sheds, the tribunal accepted the assessee's argument that the sheds should be considered as plant for depreciation purposes, contrary to the lower authorities' view. The tribunal allowed the appeal partly, directing verification of expenses provision and accepting depreciation on poultry sheds as plant. en-us Fri, 24 May 2002 00:00:00 +0530 Tue, 26 Apr 2011 12:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71646 The tribunal dismissed the disallowance of Rs. 2,000 out of staff welfare expenses and directed the Assessing Officer to verify and allow a provision of Rs. 48,833 for expenses. Regarding the disallowance of depreciation on poultry sheds, the tribunal accepted the assessee's argument that the sheds should be considered as plant for depreciation purposes, contrary to the lower authorities' view. The tribunal allowed the appeal partly, directing verification of expenses provision and accepting depreciation on poultry sheds as plant. Case-Laws Income Tax Fri, 24 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71646