https://www.taxtmi.com/caselaws?id=273736 The High Court upheld the Tribunal's decisions in favor of the assessee on various issues including allowance of commission and brokerage under Section 37, allowance of depreciation and additional depreciation under Section 32, treatment of sales tax incentive as a capital receipt, and claim under Section 80JJAA. The Court dismissed all appeals except one that was not admitted, affirming the Tribunal's findings and rejecting the department's arguments. en-us Tue, 21 Mar 2017 00:00:00 +0530 Wed, 11 Jul 2018 21:59:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273736 The High Court upheld the Tribunal's decisions in favor of the assessee on various issues including allowance of commission and brokerage under Section 37, allowance of depreciation and additional depreciation under Section 32, treatment of sales tax incentive as a capital receipt, and claim under Section 80JJAA. The Court dismissed all appeals except one that was not admitted, affirming the Tribunal's findings and rejecting the department's arguments. Case-Laws Income Tax Tue, 21 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273736