https://www.taxtmi.com/caselaws?id=215671 The tribunal upheld the disallowance of depreciation on fixed assets acquired in a second sale, disallowance of deduction under section 80IA(4), and disallowance of deduction under section 80IB(10) for the appellant, emphasizing that the appellant did not meet the criteria for claiming these deductions. The challenge against the assessment completed by the AO without jurisdiction was dismissed, and the tribunal confirmed the lower authorities' decisions, ultimately dismissing the appellant's appeal. en-us Fri, 15 Jun 2012 00:00:00 +0530 Sat, 04 Aug 2012 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215671 The tribunal upheld the disallowance of depreciation on fixed assets acquired in a second sale, disallowance of deduction under section 80IA(4), and disallowance of deduction under section 80IB(10) for the appellant, emphasizing that the appellant did not meet the criteria for claiming these deductions. The challenge against the assessment completed by the AO without jurisdiction was dismissed, and the tribunal confirmed the lower authorities' decisions, ultimately dismissing the appellant's appeal. Case-Laws Income Tax Fri, 15 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215671