https://www.taxtmi.com/caselaws?id=118007 The Tribunal dismissed both the Revenue's and the assessee's appeals, upholding the CIT(A)'s decision to allow depreciation on Rs. 9,26,087 but reject the claim for Rs. 11,96,180. The assessee failed to prove the delivery and use of shuttering material from M/s. Steel Star Industries before 31-3-1991, leading to the rejection of the claim for depreciation for the relevant year. en-us Sun, 01 Aug 2004 00:00:00 +0530 Wed, 27 Jun 2012 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118007 The Tribunal dismissed both the Revenue's and the assessee's appeals, upholding the CIT(A)'s decision to allow depreciation on Rs. 9,26,087 but reject the claim for Rs. 11,96,180. The assessee failed to prove the delivery and use of shuttering material from M/s. Steel Star Industries before 31-3-1991, leading to the rejection of the claim for depreciation for the relevant year. Case-Laws Income Tax Sun, 01 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118007