https://www.taxtmi.com/caselaws?id=247183 The ITAT set aside the CIT (A)'s order for Assessment Year 2003-04 and partly sustained the order for Assessment Year 2002-03, allowing the revenue's appeal for the former and partly allowing it for the latter. The penalties related to the disallowance of 100% depreciation on temporary constructions were upheld, while those related to the boundary wall depreciation and PF/ESI disallowances were deleted. en-us Fri, 06 Dec 2013 00:00:00 +0530 Mon, 05 May 2014 09:12:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247183 The ITAT set aside the CIT (A)'s order for Assessment Year 2003-04 and partly sustained the order for Assessment Year 2002-03, allowing the revenue's appeal for the former and partly allowing it for the latter. The penalties related to the disallowance of 100% depreciation on temporary constructions were upheld, while those related to the boundary wall depreciation and PF/ESI disallowances were deleted. Case-Laws Income Tax Fri, 06 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247183