https://www.taxtmi.com/caselaws?id=243623 The Tribunal dismissed the Department's appeal, upholding the CIT(A)'s decisions on deleting the addition under section 40(a)(ia) of the Income Tax Act and disallowing excess depreciation on dumpers. The Tribunal emphasized the absence of contracts, no outstanding payments, and consistency with previous judicial and Tribunal rulings. en-us Wed, 10 Jul 2013 00:00:00 +0530 Thu, 06 Feb 2014 08:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243623 The Tribunal dismissed the Department's appeal, upholding the CIT(A)'s decisions on deleting the addition under section 40(a)(ia) of the Income Tax Act and disallowing excess depreciation on dumpers. The Tribunal emphasized the absence of contracts, no outstanding payments, and consistency with previous judicial and Tribunal rulings. Case-Laws Income Tax Wed, 10 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243623