https://www.taxtmi.com/caselaws?id=268118 The Tribunal ruled in favor of the assessee on various issues: allowing 80% depreciation on energy meters, treating service line deposits as capital receipts, determining Section 115JB as inapplicable to companies under special Acts, accepting the change in stock valuation method, rejecting the ad hoc disallowance of legal claims, and permitting 60% depreciation on computer peripherals. Additionally, the Tribunal upheld the deletion of deemed dividend treatment under Section 2(22)(e) regarding loans from BSES Rajdhani Power Ltd. The appeals by the assessee were partly allowed, and those by the Revenue were dismissed. en-us Mon, 05 Oct 2015 00:00:00 +0530 Thu, 19 Nov 2015 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268118 The Tribunal ruled in favor of the assessee on various issues: allowing 80% depreciation on energy meters, treating service line deposits as capital receipts, determining Section 115JB as inapplicable to companies under special Acts, accepting the change in stock valuation method, rejecting the ad hoc disallowance of legal claims, and permitting 60% depreciation on computer peripherals. Additionally, the Tribunal upheld the deletion of deemed dividend treatment under Section 2(22)(e) regarding loans from BSES Rajdhani Power Ltd. The appeals by the assessee were partly allowed, and those by the Revenue were dismissed. Case-Laws Income Tax Mon, 05 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268118