https://www.taxtmi.com/caselaws?id=217228 The court held in favor of the assessee on all issues. The expenses incurred on the maintenance of accommodation in Iraq for employees were deemed deductible as they were not for transient purposes. Depreciation on motor cars used in Iraq was allowed as business expenses, consistent with previous rulings. Additionally, expenses claimed under provisions for completed projects were permitted, supporting the assessee's accounting method. The court concluded all questions in favor of the assessee and against the Revenue, disposing of the reference accordingly. en-us Tue, 25 Sep 2012 00:00:00 +0530 Wed, 15 May 2013 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217228 The court held in favor of the assessee on all issues. The expenses incurred on the maintenance of accommodation in Iraq for employees were deemed deductible as they were not for transient purposes. Depreciation on motor cars used in Iraq was allowed as business expenses, consistent with previous rulings. Additionally, expenses claimed under provisions for completed projects were permitted, supporting the assessee's accounting method. The court concluded all questions in favor of the assessee and against the Revenue, disposing of the reference accordingly. Case-Laws Income Tax Tue, 25 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217228