https://www.taxtmi.com/caselaws?id=249088 The Tribunal partly allowed the Revenue's appeal for statistical purposes, dismissing most grounds raised by the Revenue in favor of the assessee. The Tribunal relied on legal interpretations, case laws, and previous Tribunal orders to support its decision. Key points included the treatment of capital recovery on leased assets, provision for gratuity and leave encashment, bond issue expenses, prior period expenses, and depreciation on foreign exchange fluctuation. The Tribunal directed the Assessing Officer to act in accordance with earlier orders and upheld the assessee's position on these issues. en-us Fri, 11 Oct 2013 00:00:00 +0530 Fri, 04 Jul 2014 16:18:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249088 The Tribunal partly allowed the Revenue's appeal for statistical purposes, dismissing most grounds raised by the Revenue in favor of the assessee. The Tribunal relied on legal interpretations, case laws, and previous Tribunal orders to support its decision. Key points included the treatment of capital recovery on leased assets, provision for gratuity and leave encashment, bond issue expenses, prior period expenses, and depreciation on foreign exchange fluctuation. The Tribunal directed the Assessing Officer to act in accordance with earlier orders and upheld the assessee's position on these issues. Case-Laws Income Tax Fri, 11 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249088