https://www.taxtmi.com/caselaws?id=253362 The Tribunal upheld the CIT(A)'s decisions in a case involving disallowance of depreciation on the NBCC building, capital expenditure for an electric sub-station, addition of miscellaneous income, and excess provision of leave encashment. The Tribunal dismissed the Revenue's appeal, affirming that the building was used for business purposes, the expenditure was for business use, consistent accounting methods were followed, and deductions were not claimed. The order was pronounced on 14th November 2014. en-us Fri, 14 Nov 2014 00:00:00 +0530 Sun, 23 Nov 2014 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253362 The Tribunal upheld the CIT(A)'s decisions in a case involving disallowance of depreciation on the NBCC building, capital expenditure for an electric sub-station, addition of miscellaneous income, and excess provision of leave encashment. The Tribunal dismissed the Revenue's appeal, affirming that the building was used for business purposes, the expenditure was for business use, consistent accounting methods were followed, and deductions were not claimed. The order was pronounced on 14th November 2014. Case-Laws Income Tax Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253362