https://www.taxtmi.com/caselaws?id=184269 The appeal against the CIT(A) order for AY 2007-08 involved the disallowance of traveling expenses and excess depreciation on computer peripherals. The Tribunal remanded the disallowance of traveling expenses for the assessee to provide necessary evidence as the Assessing Officer did not allow an opportunity for evidence presentation. Regarding excess depreciation on computer peripherals, the Tribunal upheld the CIT(A)'s decision, allowing 60% depreciation for necessary computer accessories integral to the computer. The appeal was partly allowed for statistical purposes. en-us Fri, 13 Apr 2012 00:00:00 +0530 Mon, 04 Jul 2016 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184269 The appeal against the CIT(A) order for AY 2007-08 involved the disallowance of traveling expenses and excess depreciation on computer peripherals. The Tribunal remanded the disallowance of traveling expenses for the assessee to provide necessary evidence as the Assessing Officer did not allow an opportunity for evidence presentation. Regarding excess depreciation on computer peripherals, the Tribunal upheld the CIT(A)'s decision, allowing 60% depreciation for necessary computer accessories integral to the computer. The appeal was partly allowed for statistical purposes. Case-Laws Income Tax Fri, 13 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184269