https://www.taxtmi.com/caselaws?id=190667 The Tribunal partly allowed the appeal for the year 1974-75 and dismissed the remaining three appeals. The Tribunal upheld depreciation on technical know-how expenditure, eligibility for relief under section 35, and classification of a water storage pond as plant and machinery for depreciation. The Tribunal remanded the issue of expenditure claimed as advertisement for further investigation. Deductions under sections 80 MM and 80J were allowed as per relevant court precedents. en-us Wed, 26 May 1982 00:00:00 +0530 Tue, 21 Feb 2017 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190667 The Tribunal partly allowed the appeal for the year 1974-75 and dismissed the remaining three appeals. The Tribunal upheld depreciation on technical know-how expenditure, eligibility for relief under section 35, and classification of a water storage pond as plant and machinery for depreciation. The Tribunal remanded the issue of expenditure claimed as advertisement for further investigation. Deductions under sections 80 MM and 80J were allowed as per relevant court precedents. Case-Laws Income Tax Wed, 26 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190667