https://www.taxtmi.com/caselaws?id=205745 The Tribunal dismissed the Revenue's appeals due to lack of COD approval, partially allowed the assessee's appeal on depreciation, and remanded various issues to the AO for re-examination. The decision highlighted the significance of COD approval and the interpretation of "used" concerning depreciation claims. en-us Fri, 23 Oct 2009 00:00:00 +0530 Sat, 25 Jun 2016 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205745 The Tribunal dismissed the Revenue's appeals due to lack of COD approval, partially allowed the assessee's appeal on depreciation, and remanded various issues to the AO for re-examination. The decision highlighted the significance of COD approval and the interpretation of "used" concerning depreciation claims. Case-Laws Income Tax Fri, 23 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205745