https://www.taxtmi.com/caselaws?id=265711 The Tribunal allowed the admission of additional evidence, granted proportionate deductions under Section 80IB(11A), allowed depreciation on the power plant, permitted the set-off of losses against other business income, and upheld the deletion of stock difference additions. However, the additional depreciation on the power plant was disallowed as it was not applicable for the relevant assessment year. en-us Wed, 26 Feb 2014 00:00:00 +0530 Wed, 14 Oct 2015 20:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265711 The Tribunal allowed the admission of additional evidence, granted proportionate deductions under Section 80IB(11A), allowed depreciation on the power plant, permitted the set-off of losses against other business income, and upheld the deletion of stock difference additions. However, the additional depreciation on the power plant was disallowed as it was not applicable for the relevant assessment year. Case-Laws Income Tax Wed, 26 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265711