https://www.taxtmi.com/caselaws?id=356278 The tribunal dismissed the appeal, upholding the disallowances made by the Assessing Officer under Sections 36(1)(iii) and 35D of the Income Tax Act. The tribunal directed the AO to capitalize the disallowed amounts and allow depreciation in accordance with the law. en-us Tue, 20 Feb 2018 00:00:00 +0530 Wed, 21 Feb 2018 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356278 The tribunal dismissed the appeal, upholding the disallowances made by the Assessing Officer under Sections 36(1)(iii) and 35D of the Income Tax Act. The tribunal directed the AO to capitalize the disallowed amounts and allow depreciation in accordance with the law. Case-Laws Income Tax Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356278