https://www.taxtmi.com/caselaws?id=206865 The ITAT, Delhi upheld the CIT(A)'s decision on disallowance of gratuity for tax calculation under s. 115JB of the IT Act for the assessment year 2004-05. Regarding the disallowance of depreciation claim on addition to fixed assets, the ITAT remitted the issue back to the AO for further examination, emphasizing the importance of providing the assessee with a fair opportunity to be heard. The Revenue's appeal was partly allowed for statistical purposes. en-us Thu, 04 Feb 2010 00:00:00 +0530 Fri, 21 Oct 2011 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206865 The ITAT, Delhi upheld the CIT(A)'s decision on disallowance of gratuity for tax calculation under s. 115JB of the IT Act for the assessment year 2004-05. Regarding the disallowance of depreciation claim on addition to fixed assets, the ITAT remitted the issue back to the AO for further examination, emphasizing the importance of providing the assessee with a fair opportunity to be heard. The Revenue's appeal was partly allowed for statistical purposes. Case-Laws Income Tax Thu, 04 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206865