https://www.taxtmi.com/caselaws?id=347892 The Tribunal allowed the claims for prior period expenses and depreciation on non-existing assets but upheld the disallowance of excess depreciation under section 32 read with section 43(1) and the provision for doubtful debts. The Minimum Alternate Tax (MAT) provisions were held inapplicable to the assessee company. en-us Mon, 28 Aug 2017 00:00:00 +0530 Tue, 12 Sep 2017 07:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347892 The Tribunal allowed the claims for prior period expenses and depreciation on non-existing assets but upheld the disallowance of excess depreciation under section 32 read with section 43(1) and the provision for doubtful debts. The Minimum Alternate Tax (MAT) provisions were held inapplicable to the assessee company. Case-Laws Income Tax Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347892