https://www.taxtmi.com/caselaws?id=393488 The Tribunal allowed the assessee's appeals in part, citing the invalidity of the assessment under section 153A due to the absence of incriminating material. The Tribunal upheld the eligibility for deductions under section 80IA and depreciation on the right to collect annuity. The Tribunal dismissed the Revenue's appeals and the assessee's cross objections. en-us Wed, 04 Mar 2020 00:00:00 +0530 Tue, 17 Mar 2020 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393488 The Tribunal allowed the assessee's appeals in part, citing the invalidity of the assessment under section 153A due to the absence of incriminating material. The Tribunal upheld the eligibility for deductions under section 80IA and depreciation on the right to collect annuity. The Tribunal dismissed the Revenue's appeals and the assessee's cross objections. Case-Laws Income Tax Wed, 04 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393488