https://www.taxtmi.com/caselaws?id=208496 The High Court ruled in favor of the assessee, determining that the amount collected for the Haryana Seeds Certification Agency was not considered income but collected on behalf of the agency. Additionally, the assessee was confirmed as the rightful owner of the plant and machinery, entitling them to depreciation and investment allowances. The Tribunal's decisions were upheld, emphasizing the contractual details and ownership status of the assets. en-us Wed, 22 Sep 2010 00:00:00 +0530 Wed, 18 Jan 2012 08:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208496 The High Court ruled in favor of the assessee, determining that the amount collected for the Haryana Seeds Certification Agency was not considered income but collected on behalf of the agency. Additionally, the assessee was confirmed as the rightful owner of the plant and machinery, entitling them to depreciation and investment allowances. The Tribunal's decisions were upheld, emphasizing the contractual details and ownership status of the assets. Case-Laws Income Tax Wed, 22 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208496