https://www.taxtmi.com/caselaws?id=189297 1. The Tribunal erred in upholding the ad-hoc addition of value for un-disposed scrap items.2. The Tribunal's disallowance of a provision for increased material price was challenged regarding relevancy and justification.3. Dispute arose over the correct profit calculation method for a deduction claimed under section 80IA for a captive power unit.4. Disallowance of additional depreciation on computers at supervisory offices was upheld pending proof of installation location.5. Challenge was made against treating the first insurance premium for a car as capital expenditure.6. Disallowance of agricultural land maintenance expenses for a factory was upheld.7. Rental charges for leased cars were disallowed due to failure in tax deduction at source. en-us Thu, 19 Nov 2015 00:00:00 +0530 Thu, 05 Jan 2017 10:43:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189297 1. The Tribunal erred in upholding the ad-hoc addition of value for un-disposed scrap items.2. The Tribunal's disallowance of a provision for increased material price was challenged regarding relevancy and justification.3. Dispute arose over the correct profit calculation method for a deduction claimed under section 80IA for a captive power unit.4. Disallowance of additional depreciation on computers at supervisory offices was upheld pending proof of installation location.5. Challenge was made against treating the first insurance premium for a car as capital expenditure.6. Disallowance of agricultural land maintenance expenses for a factory was upheld.7. Rental charges for leased cars were disallowed due to failure in tax deduction at source. Case-Laws Income Tax Thu, 19 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189297