https://www.taxtmi.com/caselaws?id=184779 The Tribunal dismissed the Revenue's appeal for the assessment year 2008-09, upholding the allowance of additional depreciation under Section 32, deduction under Section 35D with admission of fresh evidence, and disallowance of Service Tax payments under Section 43B. The Tribunal supported the decisions of the CIT(A) based on judicial precedents and the legitimacy of the expenses claimed, granting the assessee the benefit of the disallowed Service Tax payments. en-us Wed, 08 Jan 2014 00:00:00 +0530 Wed, 20 Jul 2016 12:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184779 The Tribunal dismissed the Revenue's appeal for the assessment year 2008-09, upholding the allowance of additional depreciation under Section 32, deduction under Section 35D with admission of fresh evidence, and disallowance of Service Tax payments under Section 43B. The Tribunal supported the decisions of the CIT(A) based on judicial precedents and the legitimacy of the expenses claimed, granting the assessee the benefit of the disallowed Service Tax payments. Case-Laws Income Tax Wed, 08 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184779