https://www.taxtmi.com/caselaws?id=177451 The Tribunal dismissed the appellant's appeal, upholding the disallowance of excess depreciation claim on temporary structures in leased premises and affirming the capital nature of improvements made by the appellant. The decision was based on the interpretation of relevant tax laws and case laws, emphasizing the enduring benefits derived from the improvements in leased premises. en-us Wed, 18 Mar 2015 00:00:00 +0530 Sat, 09 Jan 2016 16:33:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177451 The Tribunal dismissed the appellant's appeal, upholding the disallowance of excess depreciation claim on temporary structures in leased premises and affirming the capital nature of improvements made by the appellant. The decision was based on the interpretation of relevant tax laws and case laws, emphasizing the enduring benefits derived from the improvements in leased premises. Case-Laws Income Tax Wed, 18 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177451