https://www.taxtmi.com/caselaws?id=243638 The court upheld the Tribunal's decisions in favor of the assessee and against the Revenue. It confirmed the deletion of additions for car parking spaces and air conditioning equipment, allowed compensation to tenants as 'cost of improvement' with indexation benefits, recognized the genuine loss on share transactions, approved the claim for interest on borrowed capital, and permitted the license fee as a business expenditure. The court dismissed the appeal, finding no grounds to interfere with the Tribunal's well-reasoned orders. en-us Tue, 09 Jul 2013 00:00:00 +0530 Sat, 21 Feb 2015 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243638 The court upheld the Tribunal's decisions in favor of the assessee and against the Revenue. It confirmed the deletion of additions for car parking spaces and air conditioning equipment, allowed compensation to tenants as 'cost of improvement' with indexation benefits, recognized the genuine loss on share transactions, approved the claim for interest on borrowed capital, and permitted the license fee as a business expenditure. The court dismissed the appeal, finding no grounds to interfere with the Tribunal's well-reasoned orders. Case-Laws Income Tax Tue, 09 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243638