https://www.taxtmi.com/caselaws?id=181965 The Tribunal upheld the CIT(A)'s decision in favor of the assessee regarding the treatment of Sales Tax Subsidy as capital receipts, disallowance of depreciation on unregistered building, disallowance of depreciation on power lines, reduction of synchronization charges for deduction u/s 80-IA, addition of provision for doubtful debts for MAT, and reduction of cost of acquisition of assets u/s 43(6). However, the Tribunal rejected the assessee's claim for non-reduction of book profits by export business profit u/s 80 HHC. The revenue's appeal was dismissed, and the assessee's appeal was partly allowed. en-us Fri, 28 Aug 2009 00:00:00 +0530 Thu, 28 Apr 2016 17:11:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181965 The Tribunal upheld the CIT(A)'s decision in favor of the assessee regarding the treatment of Sales Tax Subsidy as capital receipts, disallowance of depreciation on unregistered building, disallowance of depreciation on power lines, reduction of synchronization charges for deduction u/s 80-IA, addition of provision for doubtful debts for MAT, and reduction of cost of acquisition of assets u/s 43(6). However, the Tribunal rejected the assessee's claim for non-reduction of book profits by export business profit u/s 80 HHC. The revenue's appeal was dismissed, and the assessee's appeal was partly allowed. Case-Laws Income Tax Fri, 28 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181965