https://www.taxtmi.com/caselaws?id=122213 The appeal resulted in a partial allowance for both parties. The claim for depreciation on the membership card of the Stock Exchange was disallowed, and the addition under Section 68 for unexplained cash credits was restored. However, the entire trading loss claim was allowed for the assessee, and the charging of interest under Sections 234A, 234B, 234C, and 234D was recognized as consequential and upheld. en-us Mon, 31 May 2010 00:00:00 +0530 Thu, 09 Aug 2012 14:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122213 The appeal resulted in a partial allowance for both parties. The claim for depreciation on the membership card of the Stock Exchange was disallowed, and the addition under Section 68 for unexplained cash credits was restored. However, the entire trading loss claim was allowed for the assessee, and the charging of interest under Sections 234A, 234B, 234C, and 234D was recognized as consequential and upheld. Case-Laws Income Tax Mon, 31 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122213