https://www.taxtmi.com/caselaws?id=335397 The Tribunal reversed the Principal CIT's decision and allowed the depreciation claim on computers, finding that the business was set up during the year and the computers were ready for use. The appeal by the Assessee was partly allowed, with the Tribunal's directions. The order was pronounced on 21st September 2016. en-us Wed, 21 Sep 2016 00:00:00 +0530 Mon, 06 Feb 2017 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335397 The Tribunal reversed the Principal CIT's decision and allowed the depreciation claim on computers, finding that the business was set up during the year and the computers were ready for use. The appeal by the Assessee was partly allowed, with the Tribunal's directions. The order was pronounced on 21st September 2016. Case-Laws Income Tax Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335397