https://www.taxtmi.com/caselaws?id=2393 The Tribunal allowed the Revenue's appeal, ruling that depreciation on the land component of the building is not allowable and that interest earned during the pre-operative period is taxable as "income from other sources." The decision was made on January 31, 2007. en-us Wed, 31 Jan 2007 00:00:00 +0530 Sat, 15 Jun 2013 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2393 The Tribunal allowed the Revenue's appeal, ruling that depreciation on the land component of the building is not allowable and that interest earned during the pre-operative period is taxable as "income from other sources." The decision was made on January 31, 2007. Case-Laws Income Tax Wed, 31 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2393