https://www.taxtmi.com/caselaws?id=117715 Set-aside proceedings must remain confined to the scope of the remand: a fresh addition for notional hire charges and late fee on leased trucks could not be made where the earlier direction was limited to ownership verification for depreciation, so that addition was unsustainable. Depreciation on the leased trucks required fresh adjudication because the ownership evidence had not been fully examined, and the matter was remitted. Repair expenditure for restoring hotel premises damaged in a bomb blast was allowable in the relevant year because the liability had accrued under the mercantile system and was not shown to be contingent. A licence-fee addition introduced for the first time in the remand proceedings was also set aside for reconsideration on merits. en-us Fri, 07 Jan 2005 00:00:00 +0530 Mon, 20 May 2024 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117715 Set-aside proceedings must remain confined to the scope of the remand: a fresh addition for notional hire charges and late fee on leased trucks could not be made where the earlier direction was limited to ownership verification for depreciation, so that addition was unsustainable. Depreciation on the leased trucks required fresh adjudication because the ownership evidence had not been fully examined, and the matter was remitted. Repair expenditure for restoring hotel premises damaged in a bomb blast was allowable in the relevant year because the liability had accrued under the mercantile system and was not shown to be contingent. A licence-fee addition introduced for the first time in the remand proceedings was also set aside for reconsideration on merits. Case-Laws Income Tax Fri, 07 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117715