https://www.taxtmi.com/caselaws?id=367360 The Court dismissed the appeals challenging the Income Tax Appellate Tribunal's order, which allowed benefits under sections 11 and 12 of the Income Tax Act. The Tribunal's decisions on disallowances related to premium on land and shades, depreciation allowance, deficit carry forward, and unpaid leave encashment were set aside for reconsideration, citing Section 2(15) of the Act. The Court upheld the Tribunal's decisions, noting that the issues had already been settled against the Department in a previous related case. en-us Tue, 07 Aug 2018 00:00:00 +0530 Wed, 19 Sep 2018 07:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367360 The Court dismissed the appeals challenging the Income Tax Appellate Tribunal's order, which allowed benefits under sections 11 and 12 of the Income Tax Act. The Tribunal's decisions on disallowances related to premium on land and shades, depreciation allowance, deficit carry forward, and unpaid leave encashment were set aside for reconsideration, citing Section 2(15) of the Act. The Court upheld the Tribunal's decisions, noting that the issues had already been settled against the Department in a previous related case. Case-Laws Income Tax Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367360