https://www.taxtmi.com/caselaws?id=394305 The Tribunal allowed the assessee's appeal in part, dismissing the Revenue's appeal. The assessee succeeded in challenging the disallowance of depreciation on certain assets, including those not registered in their name. The Tribunal upheld previous rulings favoring the assessee on deductions under section 80IA of the Act for inland port and rail system assets. The issue of advance lease rent payment was remanded for verification. The Tribunal affirmed the Ld. CIT(A)'s decision in favor of the assessee regarding depreciation on unregistered assets. The order was pronounced on 22nd January 2020. en-us Wed, 22 Jan 2020 00:00:00 +0530 Wed, 08 Apr 2020 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394305 The Tribunal allowed the assessee's appeal in part, dismissing the Revenue's appeal. The assessee succeeded in challenging the disallowance of depreciation on certain assets, including those not registered in their name. The Tribunal upheld previous rulings favoring the assessee on deductions under section 80IA of the Act for inland port and rail system assets. The issue of advance lease rent payment was remanded for verification. The Tribunal affirmed the Ld. CIT(A)'s decision in favor of the assessee regarding depreciation on unregistered assets. The order was pronounced on 22nd January 2020. Case-Laws Income Tax Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394305