https://www.taxtmi.com/caselaws?id=258346 The appeal was partially successful, with the court ruling in favor of the revenue on issues regarding the perquisite value of motor car disallowance and depreciation on the guest house. However, all other issues, including the exclusion of other income items for Section 80-I deduction and investment allowance for non-manufacturing items, were decided in favor of the assessee. No costs were awarded in the judgment. en-us Thu, 19 Mar 2015 00:00:00 +0530 Wed, 12 Aug 2015 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258346 The appeal was partially successful, with the court ruling in favor of the revenue on issues regarding the perquisite value of motor car disallowance and depreciation on the guest house. However, all other issues, including the exclusion of other income items for Section 80-I deduction and investment allowance for non-manufacturing items, were decided in favor of the assessee. No costs were awarded in the judgment. Case-Laws Income Tax Thu, 19 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258346