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    <title>2015 (6) TMI 1019 - ITAT MUMBAI</title>
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    <description>The tribunal ruled in favor of the appellant, disallowing depreciation on tenancy rights and confirming the addition of payment to the retired partner. The reassessment proceedings under section 147 were deemed void and canceled due to lack of tangible material, resulting in the appeal being allowed.</description>
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      <description>The tribunal ruled in favor of the appellant, disallowing depreciation on tenancy rights and confirming the addition of payment to the retired partner. The reassessment proceedings under section 147 were deemed void and canceled due to lack of tangible material, resulting in the appeal being allowed.</description>
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