https://www.taxtmi.com/caselaws?id=236005 The Court admitted the Tax Appeal to consider the feasibility study expenditure issue. It upheld the Tribunal's decisions on allowing the premium on debentures, deduction for restructuring term loans, claim under Section 35D, deduction under Section 36(1)(iii), disallowance of depreciation, and ownership of assets for depreciation purposes. The Court emphasized the importance of consistency in tax assessments and legal principles in supporting these decisions. en-us Tue, 12 Mar 2013 00:00:00 +0530 Mon, 08 Jun 2026 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236005 The Court admitted the Tax Appeal to consider the feasibility study expenditure issue. It upheld the Tribunal's decisions on allowing the premium on debentures, deduction for restructuring term loans, claim under Section 35D, deduction under Section 36(1)(iii), disallowance of depreciation, and ownership of assets for depreciation purposes. The Court emphasized the importance of consistency in tax assessments and legal principles in supporting these decisions. Case-Laws Income Tax Tue, 12 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236005