https://www.taxtmi.com/caselaws?id=285862 The tribunal ruled in favor of the assessee, holding that rectification proceedings under section 154 were inappropriate due to the debatable nature of the asset utilization date. The excess depreciation disallowance was deleted, and the appeal of the assessee was allowed. en-us Thu, 03 Sep 2015 00:00:00 +0530 Fri, 31 Jan 2020 07:47:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285862 The tribunal ruled in favor of the assessee, holding that rectification proceedings under section 154 were inappropriate due to the debatable nature of the asset utilization date. The excess depreciation disallowance was deleted, and the appeal of the assessee was allowed. Case-Laws Income Tax Thu, 03 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285862