https://www.taxtmi.com/caselaws?id=189316 The Tribunal upheld the decision against the assessee on the retention money issue due to prior adverse rulings. However, the Tribunal ruled in favor of the assessee on the deduction of proportionate leasehold premium, citing a favorable decision by the Hon. Gujarat High Court and the dismissal of the Revenue's Special Leave Petition by the Hon. Supreme Court. en-us Fri, 25 Mar 2011 00:00:00 +0530 Thu, 05 Jan 2017 15:56:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189316 The Tribunal upheld the decision against the assessee on the retention money issue due to prior adverse rulings. However, the Tribunal ruled in favor of the assessee on the deduction of proportionate leasehold premium, citing a favorable decision by the Hon. Gujarat High Court and the dismissal of the Revenue's Special Leave Petition by the Hon. Supreme Court. Case-Laws Income Tax Fri, 25 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189316