https://www.taxtmi.com/caselaws?id=262696 The Tribunal dismissed the Department's appeal under section 260A of the Income-tax Act, 1961, regarding the disallowance of 100% depreciation on cages for the assessment year 1992-93. The Tribunal upheld its decision in favor of the respondent hatchery, emphasizing that the question of whether the cages could be used independently was a factual matter. The Tribunal found no grounds for revision and concluded that the Commissioner's interference was not warranted, ultimately dismissing the appeal without costs. en-us Wed, 16 Jul 2014 00:00:00 +0530 Tue, 18 Aug 2015 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262696 The Tribunal dismissed the Department's appeal under section 260A of the Income-tax Act, 1961, regarding the disallowance of 100% depreciation on cages for the assessment year 1992-93. The Tribunal upheld its decision in favor of the respondent hatchery, emphasizing that the question of whether the cages could be used independently was a factual matter. The Tribunal found no grounds for revision and concluded that the Commissioner's interference was not warranted, ultimately dismissing the appeal without costs. Case-Laws Income Tax Wed, 16 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262696