https://www.taxtmi.com/caselaws?id=352142 Interior decoration works in leased premises for a branded showroom were found, on concurrent factual findings, not to have created any enduring benefit or capital asset in favour of the assessee. On that basis, the claim to 100% depreciation was assessed against the factual record rather than any disputed legal principle, and the Court held that no substantial question of law arose for consideration in the appeals. The tax case appeals were therefore dismissed. en-us Tue, 28 Nov 2017 00:00:00 +0530 Fri, 08 Dec 2017 09:20:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352142 Interior decoration works in leased premises for a branded showroom were found, on concurrent factual findings, not to have created any enduring benefit or capital asset in favour of the assessee. On that basis, the claim to 100% depreciation was assessed against the factual record rather than any disputed legal principle, and the Court held that no substantial question of law arose for consideration in the appeals. The tax case appeals were therefore dismissed. Case-Laws Income Tax Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352142