https://www.taxtmi.com/caselaws?id=121616 The Tribunal disallowed the assessee's claim for depreciation under section 32(1)(iii) on tools, dies, and jigs, restricting it to power generating units only. Additionally, depreciation on furniture and fixtures was disallowed. The deduction under section 80HHC was restricted, computed for the assessee as a whole, not unit-wise. The disallowance of deduction under section 80HHC on duty drawback was also addressed. The appeal of the assessee was partly allowed for statistical purposes, while the Department's appeal was allowed in this case. en-us Fri, 23 Jan 2009 00:00:00 +0530 Wed, 01 Aug 2012 10:19:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121616 The Tribunal disallowed the assessee's claim for depreciation under section 32(1)(iii) on tools, dies, and jigs, restricting it to power generating units only. Additionally, depreciation on furniture and fixtures was disallowed. The deduction under section 80HHC was restricted, computed for the assessee as a whole, not unit-wise. The disallowance of deduction under section 80HHC on duty drawback was also addressed. The appeal of the assessee was partly allowed for statistical purposes, while the Department's appeal was allowed in this case. Case-Laws Income Tax Fri, 23 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121616