https://www.taxtmi.com/caselaws?id=268727 The appellant contested the confirmation of 10% of expenses as personal expenses, but due to the small amount involved, this ground was dismissed. Regarding the disallowance of depreciation on computers, the Tribunal found the evidence insufficient to establish their business use during the relevant period. The AO was directed to verify the genuineness of the certificate and trial run of computers, leading to the partial allowance of the appeal for statistical purposes. en-us Fri, 21 Aug 2015 00:00:00 +0530 Tue, 01 Dec 2015 00:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268727 The appellant contested the confirmation of 10% of expenses as personal expenses, but due to the small amount involved, this ground was dismissed. Regarding the disallowance of depreciation on computers, the Tribunal found the evidence insufficient to establish their business use during the relevant period. The AO was directed to verify the genuineness of the certificate and trial run of computers, leading to the partial allowance of the appeal for statistical purposes. Case-Laws Income Tax Fri, 21 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268727