https://www.taxtmi.com/caselaws?id=281139 The court partly allowed the appeal. It ruled in favor of the department regarding the amortization of cost under Section 37 of the Income Tax Act. However, the court sided with the assessee on the issues of depreciation under Section 32(1)(ii), business expenditure under Section 37, and deduction under Section 80IA. en-us Wed, 13 Dec 2017 00:00:00 +0530 Wed, 05 Jun 2019 06:22:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281139 The court partly allowed the appeal. It ruled in favor of the department regarding the amortization of cost under Section 37 of the Income Tax Act. However, the court sided with the assessee on the issues of depreciation under Section 32(1)(ii), business expenditure under Section 37, and deduction under Section 80IA. Case-Laws Income Tax Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281139