https://www.taxtmi.com/caselaws?id=389944 The tribunal allowed the assessee's appeal, following Supreme Court and Delhi High Court precedents, allowing deductions under Section 80IA for Inland Container Depots/Container Freight Stations and depreciation on intangible assets. The tribunal directed the AO to verify details for advance lease rent and determine its allowability. Additionally, the tribunal upheld the deletion of additions for Rail System (Rolling Stock), depreciation on retired assets, and assets not registered in the assessee's name, dismissing the revenue's appeal. en-us Mon, 16 Dec 2019 00:00:00 +0530 Thu, 19 Dec 2019 12:13:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389944 The tribunal allowed the assessee's appeal, following Supreme Court and Delhi High Court precedents, allowing deductions under Section 80IA for Inland Container Depots/Container Freight Stations and depreciation on intangible assets. The tribunal directed the AO to verify details for advance lease rent and determine its allowability. Additionally, the tribunal upheld the deletion of additions for Rail System (Rolling Stock), depreciation on retired assets, and assets not registered in the assessee's name, dismissing the revenue's appeal. Case-Laws Income Tax Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389944