https://www.taxtmi.com/caselaws?id=188753 The court admitted the tax appeal for consideration solely on the deduction under section 80IA on interest, as it found this issue to be necessary for review. Other issues regarding profit calculation and depreciation were not deemed to arise as they had been previously decided in favor of the Revenue. The court emphasized the importance of evidence in supporting depreciation claims and ruled in favor of the assessee due to the lack of evidence provided by the Revenue. en-us Tue, 05 Apr 2011 00:00:00 +0530 Thu, 15 Dec 2016 12:05:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188753 The court admitted the tax appeal for consideration solely on the deduction under section 80IA on interest, as it found this issue to be necessary for review. Other issues regarding profit calculation and depreciation were not deemed to arise as they had been previously decided in favor of the Revenue. The court emphasized the importance of evidence in supporting depreciation claims and ruled in favor of the assessee due to the lack of evidence provided by the Revenue. Case-Laws Income Tax Tue, 05 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188753