https://www.taxtmi.com/caselaws?id=221477 The High Court upheld the decisions of the lower authorities regarding the disallowance of depreciation on the building and interest paid to the bank. The Court emphasized the importance of factual analysis and consistency in decision-making based on evidence presented. The appeal was dismissed, affirming the deletion of disallowances by the Tribunal. en-us Mon, 14 Jan 2013 00:00:00 +0530 Wed, 13 Mar 2013 11:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221477 The High Court upheld the decisions of the lower authorities regarding the disallowance of depreciation on the building and interest paid to the bank. The Court emphasized the importance of factual analysis and consistency in decision-making based on evidence presented. The appeal was dismissed, affirming the deletion of disallowances by the Tribunal. Case-Laws Income Tax Mon, 14 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221477