https://www.taxtmi.com/caselaws?id=179847 The Tribunal partially allowed the Revenue's appeal, upholding the disallowance of depreciation and expenses on the tractor, but overturning the disallowance of interest expenses. The treatment of short term capital gain on shares was remanded for further assessment, with the matter sent back to the Assessing Officer for a fresh decision considering all relevant factors. en-us Fri, 30 Aug 2013 00:00:00 +0530 Tue, 29 Nov 2016 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179847 The Tribunal partially allowed the Revenue's appeal, upholding the disallowance of depreciation and expenses on the tractor, but overturning the disallowance of interest expenses. The treatment of short term capital gain on shares was remanded for further assessment, with the matter sent back to the Assessing Officer for a fresh decision considering all relevant factors. Case-Laws Income Tax Fri, 30 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179847