https://www.taxtmi.com/caselaws?id=180561 The High Court upheld the Tribunal's decision to delete the addition of capital expenditure made by the Revenue. The Court also allowed the Tribunal's deletion of the disallowance of set-off of loss, depreciation, and investment allowance, directing the matter back to the Assessing Officer for further consideration. The Court dismissed the appeal, stating no substantial question of law was involved, and permitted the Revenue to file a miscellaneous application if needed, clarifying they did not address any inadvertent error on record. en-us Mon, 30 Apr 2012 00:00:00 +0530 Tue, 29 Mar 2016 16:35:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180561 The High Court upheld the Tribunal's decision to delete the addition of capital expenditure made by the Revenue. The Court also allowed the Tribunal's deletion of the disallowance of set-off of loss, depreciation, and investment allowance, directing the matter back to the Assessing Officer for further consideration. The Court dismissed the appeal, stating no substantial question of law was involved, and permitted the Revenue to file a miscellaneous application if needed, clarifying they did not address any inadvertent error on record. Case-Laws Income Tax Mon, 30 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180561