https://www.taxtmi.com/caselaws?id=192730 The Tribunal set aside the CIT(A)'s order confirming the disallowance of the assessee's depreciation claim on leased assets. It found a violation of natural justice as key witnesses were not cross-examined, and the documentary evidence was not adequately considered. Due to procedural shortcomings and the director's death, the case was not remanded. The Tribunal directed the AO to delete the disallowance, allowing the assessee's appeal and emphasizing the importance of procedural fairness and thorough evidence examination. en-us Fri, 10 Jul 2015 00:00:00 +0530 Thu, 15 Jun 2017 07:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192730 The Tribunal set aside the CIT(A)'s order confirming the disallowance of the assessee's depreciation claim on leased assets. It found a violation of natural justice as key witnesses were not cross-examined, and the documentary evidence was not adequately considered. Due to procedural shortcomings and the director's death, the case was not remanded. The Tribunal directed the AO to delete the disallowance, allowing the assessee's appeal and emphasizing the importance of procedural fairness and thorough evidence examination. Case-Laws Income Tax Fri, 10 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192730