https://www.taxtmi.com/caselaws?id=187356 The appeals involved issues regarding the disallowance of depreciation, bad debts, and confirmation of vehicle and telephone expenses. The Tribunal allowed the appeals on the disallowance of depreciation, stating that depreciation should be based on the written down value at the end of the year without considering previous years. The claim of bad debts was remanded for further examination to determine if they were crystallized expenses. The disallowance of vehicle and telephone expenses was confirmed at 10%. The judgment partially favored the assessee, with the decision pronounced on March 26, 2010. en-us Fri, 26 Mar 2010 00:00:00 +0530 Wed, 19 Oct 2016 14:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187356 The appeals involved issues regarding the disallowance of depreciation, bad debts, and confirmation of vehicle and telephone expenses. The Tribunal allowed the appeals on the disallowance of depreciation, stating that depreciation should be based on the written down value at the end of the year without considering previous years. The claim of bad debts was remanded for further examination to determine if they were crystallized expenses. The disallowance of vehicle and telephone expenses was confirmed at 10%. The judgment partially favored the assessee, with the decision pronounced on March 26, 2010. Case-Laws Income Tax Fri, 26 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187356