https://www.taxtmi.com/caselaws?id=169119 The Tribunal upheld the CIT(A)'s decision in dismissing the Revenue's appeals challenging the disallowance under section 43B of the Income Tax Act, 1961, and the disallowance of depreciation. The Tribunal emphasized compliance with section 43B for deductions and found no merit in the Revenue's contentions. The Tribunal noted that the Revenue's concerns were more on legal issues post-2001, but ultimately, both appeals were dismissed, affirming the relief granted to the assessee. en-us Tue, 29 Apr 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:41:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169119 The Tribunal upheld the CIT(A)'s decision in dismissing the Revenue's appeals challenging the disallowance under section 43B of the Income Tax Act, 1961, and the disallowance of depreciation. The Tribunal emphasized compliance with section 43B for deductions and found no merit in the Revenue's contentions. The Tribunal noted that the Revenue's concerns were more on legal issues post-2001, but ultimately, both appeals were dismissed, affirming the relief granted to the assessee. Case-Laws Income Tax Tue, 29 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169119