https://www.taxtmi.com/caselaws?id=356340 The Tribunal condoned the delay in filing appeals by the revenue, upheld deductions under Section 80IA for rolling stock and income from inland container depots and container freight stations, allowed higher depreciation on computer peripherals, and directed appropriate action regarding disallowance under Section 40(a)(ia). The Tribunal also upheld the deletion of penalty under Section 271(1)(c) and found the issue of charging interest under Sections 234A and 234B to be consequential. en-us Fri, 23 Feb 2018 00:00:00 +0530 Mon, 26 Feb 2018 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356340 The Tribunal condoned the delay in filing appeals by the revenue, upheld deductions under Section 80IA for rolling stock and income from inland container depots and container freight stations, allowed higher depreciation on computer peripherals, and directed appropriate action regarding disallowance under Section 40(a)(ia). The Tribunal also upheld the deletion of penalty under Section 271(1)(c) and found the issue of charging interest under Sections 234A and 234B to be consequential. Case-Laws Income Tax Fri, 23 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356340