https://www.taxtmi.com/caselaws?id=333391 The Appellate Tribunal upheld the decisions of the Commissioner of Income Tax (Appeals) in both issues, ruling against the Assessing Officer in the disallowance under section 14A and the claim of additional depreciation on plant and machinery. The Tribunal emphasized the importance of legal precedent, consistency, and the absence of new evidence in reaching its decisions. en-us Thu, 25 Aug 2016 00:00:00 +0530 Wed, 12 Oct 2016 17:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333391 The Appellate Tribunal upheld the decisions of the Commissioner of Income Tax (Appeals) in both issues, ruling against the Assessing Officer in the disallowance under section 14A and the claim of additional depreciation on plant and machinery. The Tribunal emphasized the importance of legal precedent, consistency, and the absence of new evidence in reaching its decisions. Case-Laws Income Tax Thu, 25 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333391