https://www.taxtmi.com/caselaws?id=347542 The Tribunal dismissed all appeals filed by the Revenue. The Tribunal upheld the CIT(A)'s decisions regarding the disallowance of depreciation on Quarry Land & Development and the deduction under section 80HHC. Additionally, the appeal for the Assessment Year 2002-03 was dismissed due to low tax effect, falling below the revised monetary limit for filing appeals by the Revenue. The Tribunal considered the circular retrospectively, leading to the dismissal of the appeal. en-us Wed, 26 Apr 2017 00:00:00 +0530 Wed, 06 Sep 2017 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347542 The Tribunal dismissed all appeals filed by the Revenue. The Tribunal upheld the CIT(A)'s decisions regarding the disallowance of depreciation on Quarry Land & Development and the deduction under section 80HHC. Additionally, the appeal for the Assessment Year 2002-03 was dismissed due to low tax effect, falling below the revised monetary limit for filing appeals by the Revenue. The Tribunal considered the circular retrospectively, leading to the dismissal of the appeal. Case-Laws Income Tax Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347542