https://www.taxtmi.com/caselaws?id=271330 The Tribunal allowed the appeal of the assessee for statistical purposes only regarding the depreciation claim, directing a specific ground to be raised for reconsideration. In the appeal against the carry forward of deficit and set off against subsequent years, the Tribunal dismissed the Revenue's appeal, affirming the decision of the Commissioner of Income Tax (Appeals) to allow the set off. The Tribunal extensively analyzed relevant legal provisions and case laws to support its decisions, ensuring a comprehensive examination of the issues presented. en-us Wed, 06 Jan 2016 00:00:00 +0530 Tue, 02 Feb 2016 10:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271330 The Tribunal allowed the appeal of the assessee for statistical purposes only regarding the depreciation claim, directing a specific ground to be raised for reconsideration. In the appeal against the carry forward of deficit and set off against subsequent years, the Tribunal dismissed the Revenue's appeal, affirming the decision of the Commissioner of Income Tax (Appeals) to allow the set off. The Tribunal extensively analyzed relevant legal provisions and case laws to support its decisions, ensuring a comprehensive examination of the issues presented. Case-Laws Income Tax Wed, 06 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271330