https://www.taxtmi.com/caselaws?id=165347 The Tribunal partly allowed the appeal, ruling that provision for diminution in value of investments cannot be added in the computation of book profit under section 115JB. It directed the assessee to provide evidence for prior period expenditure and allowed depreciation on office premises, emphasizing possession and payment as crucial factors in determining depreciation eligibility. en-us Fri, 28 Aug 2009 00:00:00 +0530 Tue, 01 Jul 2014 17:44:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165347 The Tribunal partly allowed the appeal, ruling that provision for diminution in value of investments cannot be added in the computation of book profit under section 115JB. It directed the assessee to provide evidence for prior period expenditure and allowed depreciation on office premises, emphasizing possession and payment as crucial factors in determining depreciation eligibility. Case-Laws Income Tax Fri, 28 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165347