https://www.taxtmi.com/caselaws?id=284584 The delay in filing the appeal by the revenue was condoned. Depreciation on the Geographical Report was allowed as an intangible asset under Section 32(1)(ii). Additional depreciation on the Geographical Report was disallowed as it is considered an office document and not a plant. The expenditure incurred for the up-gradation/construction of the link road was allowed as revenue expenditure under Section 37(1). The appeal of the revenue and the cross-objection of the assessee were both dismissed. en-us Tue, 12 Jan 2010 00:00:00 +0530 Wed, 27 Nov 2019 14:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284584 The delay in filing the appeal by the revenue was condoned. Depreciation on the Geographical Report was allowed as an intangible asset under Section 32(1)(ii). Additional depreciation on the Geographical Report was disallowed as it is considered an office document and not a plant. The expenditure incurred for the up-gradation/construction of the link road was allowed as revenue expenditure under Section 37(1). The appeal of the revenue and the cross-objection of the assessee were both dismissed. Case-Laws Income Tax Tue, 12 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284584