https://www.taxtmi.com/caselaws?id=260668 The Tribunal dismissed the revenue's appeals, upholding 100% depreciation on hoardings used for less than 180 days and confirming the assessee's entitlement to deduction under section 80IA for constructing Foot Over Bridges and Bus Shelters. The decision relied on stare decisis, previous Tribunal rulings, and relevant High Court decisions, with the Tribunal emphasizing that the issues had already been resolved in favor of the assessee and supported by the High Court's decision. en-us Tue, 10 Mar 2015 00:00:00 +0530 Thu, 20 Aug 2015 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260668 The Tribunal dismissed the revenue's appeals, upholding 100% depreciation on hoardings used for less than 180 days and confirming the assessee's entitlement to deduction under section 80IA for constructing Foot Over Bridges and Bus Shelters. The decision relied on stare decisis, previous Tribunal rulings, and relevant High Court decisions, with the Tribunal emphasizing that the issues had already been resolved in favor of the assessee and supported by the High Court's decision. Case-Laws Income Tax Tue, 10 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260668