https://www.taxtmi.com/caselaws?id=349006 The tribunal dismissed all three appeals of the Revenue. The delay in filing the appeal was condoned due to sufficient cause found. The tribunal ruled in favor of the assessee regarding the allowability of depreciation on temporary structures and expenditure on interior decoration, citing relevant judgments. Consequently, the penalty under section 271(1)(c) of the Act was also dismissed as the tribunal confirmed the deletion of the addition made by the Ld.CIT(A) on this issue. en-us Mon, 03 Apr 2017 00:00:00 +0530 Thu, 05 Oct 2017 09:44:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349006 The tribunal dismissed all three appeals of the Revenue. The delay in filing the appeal was condoned due to sufficient cause found. The tribunal ruled in favor of the assessee regarding the allowability of depreciation on temporary structures and expenditure on interior decoration, citing relevant judgments. Consequently, the penalty under section 271(1)(c) of the Act was also dismissed as the tribunal confirmed the deletion of the addition made by the Ld.CIT(A) on this issue. Case-Laws Income Tax Mon, 03 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349006