https://www.taxtmi.com/caselaws?id=10530 The court dismissed the appeal regarding the interpretation of depreciation expenses, ginning charges, and interest on deposits for deduction under sections 80HH and 80-I, emphasizing the ownership of vehicles by one unit as the basis for granting benefits under these sections. The court found no substantial question of law and upheld the decision of the Commissioner of Income-tax (Appeals) and the Tribunal. Additionally, the court ruled in favor of the assessee on the allowability of deduction under section 80-I without reducing the deduction under section 80HH, following a previous decision and dismissing the appeal without costs. en-us Tue, 02 Nov 2004 00:00:00 +0530 Fri, 17 Jul 2009 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10530 The court dismissed the appeal regarding the interpretation of depreciation expenses, ginning charges, and interest on deposits for deduction under sections 80HH and 80-I, emphasizing the ownership of vehicles by one unit as the basis for granting benefits under these sections. The court found no substantial question of law and upheld the decision of the Commissioner of Income-tax (Appeals) and the Tribunal. Additionally, the court ruled in favor of the assessee on the allowability of deduction under section 80-I without reducing the deduction under section 80HH, following a previous decision and dismissing the appeal without costs. Case-Laws Income Tax Tue, 02 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10530