https://www.taxtmi.com/caselaws?id=21032 The court ruled in favor of the assessee regarding cash payments made to employees for medical expenses, denying their inclusion as disallowable expenditure under section 40A(5). However, the court sided with the Revenue on the issue of weighted deduction under section 35B for commission amounts, disallowing the deduction. Additionally, the court determined that roadways in the factory premises should be treated as "buildings" for depreciation purposes, following previous decisions. Lastly, the court denied the assessee's claim for depreciation on assets used for scientific research, as relief under section 35 had already been allowed in earlier years. en-us Mon, 15 Feb 1993 00:00:00 +0530 Wed, 18 Nov 2009 17:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21032 The court ruled in favor of the assessee regarding cash payments made to employees for medical expenses, denying their inclusion as disallowable expenditure under section 40A(5). However, the court sided with the Revenue on the issue of weighted deduction under section 35B for commission amounts, disallowing the deduction. Additionally, the court determined that roadways in the factory premises should be treated as "buildings" for depreciation purposes, following previous decisions. Lastly, the court denied the assessee's claim for depreciation on assets used for scientific research, as relief under section 35 had already been allowed in earlier years. Case-Laws Income Tax Mon, 15 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21032