https://www.taxtmi.com/caselaws?id=217344 The appeal was disposed of with the first issue decided in favor of the assessee, allowing depreciation under Section 32(1) of the Income Tax Act, even without a claim. The second issue was dismissed as the Tribunal's disallowance under Section 40(a)(ia) was upheld due to the failure to deduct tax at source. The case was remanded to the Assessing Officer for computation of the allowance of depreciation in accordance with Section 32 conditions. en-us Wed, 12 Sep 2012 00:00:00 +0530 Tue, 09 Oct 2012 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217344 The appeal was disposed of with the first issue decided in favor of the assessee, allowing depreciation under Section 32(1) of the Income Tax Act, even without a claim. The second issue was dismissed as the Tribunal's disallowance under Section 40(a)(ia) was upheld due to the failure to deduct tax at source. The case was remanded to the Assessing Officer for computation of the allowance of depreciation in accordance with Section 32 conditions. Case-Laws Income Tax Wed, 12 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217344