https://www.taxtmi.com/caselaws?id=372210 The appeal was allowed for statistical purposes, and the orders of the lower authorities were set aside for both issues. The delay in filing the appeal was condoned due to sufficient cause shown by the appellant. The disallowance of depreciation on the lorry was overturned, with the Tribunal directing the Assessing Officer to verify the sale receipt without requiring transfer of registration. Similarly, the disallowance of commission expenses was remitted for re-examination, with instructions to consider the evidence provided by the appellant. The Assessing Officer was directed to decide afresh after giving the appellant a reasonable opportunity to be heard. en-us Mon, 03 Dec 2018 00:00:00 +0530 Tue, 18 Dec 2018 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372210 The appeal was allowed for statistical purposes, and the orders of the lower authorities were set aside for both issues. The delay in filing the appeal was condoned due to sufficient cause shown by the appellant. The disallowance of depreciation on the lorry was overturned, with the Tribunal directing the Assessing Officer to verify the sale receipt without requiring transfer of registration. Similarly, the disallowance of commission expenses was remitted for re-examination, with instructions to consider the evidence provided by the appellant. The Assessing Officer was directed to decide afresh after giving the appellant a reasonable opportunity to be heard. Case-Laws Income Tax Mon, 03 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372210