https://www.taxtmi.com/caselaws?id=151070 The Revenue's appeal was dismissed, and the assessee's appeal was partly allowed. The tribunal ruled in favor of the assessee by deleting the disallowance under section 40A(3) and accepting the book results. Additionally, the tribunal partially allowed the disallowance of depreciation on motor cars. The issue of charging interest under section 234B was deemed consequential and not adjudicated. en-us Fri, 12 Mar 2010 00:00:00 +0530 Tue, 28 May 2013 16:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151070 The Revenue's appeal was dismissed, and the assessee's appeal was partly allowed. The tribunal ruled in favor of the assessee by deleting the disallowance under section 40A(3) and accepting the book results. Additionally, the tribunal partially allowed the disallowance of depreciation on motor cars. The issue of charging interest under section 234B was deemed consequential and not adjudicated. Case-Laws Income Tax Fri, 12 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151070