https://www.taxtmi.com/caselaws?id=177908 The Tribunal upheld the CIT(A)'s decision that the grant portion should be deducted from the actual cost of assets for depreciation purposes, in accordance with Explanation 10 to section 43(1) and relevant judicial precedents. The appeal was dismissed on 12-07-2013. en-us Fri, 12 Jul 2013 00:00:00 +0530 Thu, 21 Jan 2016 17:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177908 The Tribunal upheld the CIT(A)'s decision that the grant portion should be deducted from the actual cost of assets for depreciation purposes, in accordance with Explanation 10 to section 43(1) and relevant judicial precedents. The appeal was dismissed on 12-07-2013. Case-Laws Income Tax Fri, 12 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177908