https://www.taxtmi.com/caselaws?id=214867 The ITAT, Delhi upheld the CIT(A)'s decision, dismissing the appeal filed by the assessee. The higher depreciation claimed on roads at 25% instead of the allowed 10% was denied, with roads considered akin to buildings for depreciation purposes. Additionally, the disallowance of the audit fee of &8377;86,224 due to non-deduction of TDS was affirmed as the fee was provisioned for an audit in the next financial year without services rendered or liability incurred in the relevant year. en-us Fri, 15 Jun 2012 00:00:00 +0530 Thu, 14 Apr 2016 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214867 The ITAT, Delhi upheld the CIT(A)'s decision, dismissing the appeal filed by the assessee. The higher depreciation claimed on roads at 25% instead of the allowed 10% was denied, with roads considered akin to buildings for depreciation purposes. Additionally, the disallowance of the audit fee of &8377;86,224 due to non-deduction of TDS was affirmed as the fee was provisioned for an audit in the next financial year without services rendered or liability incurred in the relevant year. Case-Laws Income Tax Fri, 15 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214867