https://www.taxtmi.com/caselaws?id=286819 The Tribunal allowed the assessee's appeal for the assessment year 2005-06 and dismissed the Revenue's appeals for assessment years 2005-06 and 2006-07. The Tribunal directed the AO to allow depreciation on jetties, delete the addition of unavailed Cenvat credit to closing stock, uphold deletion of disallowed staff welfare expenses, treat sales tax exemption as a capital receipt, delete disallowance of lease rent charges, and allow deduction under Section 80IA for captive power generation plant. The decisions were based on consistent favorable rulings in the assessee's own case and previous jurisprudence. en-us Wed, 18 Nov 2015 00:00:00 +0530 Tue, 17 Mar 2020 10:14:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286819 The Tribunal allowed the assessee's appeal for the assessment year 2005-06 and dismissed the Revenue's appeals for assessment years 2005-06 and 2006-07. The Tribunal directed the AO to allow depreciation on jetties, delete the addition of unavailed Cenvat credit to closing stock, uphold deletion of disallowed staff welfare expenses, treat sales tax exemption as a capital receipt, delete disallowance of lease rent charges, and allow deduction under Section 80IA for captive power generation plant. The decisions were based on consistent favorable rulings in the assessee's own case and previous jurisprudence. Case-Laws Income Tax Wed, 18 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286819