https://www.taxtmi.com/caselaws?id=394838 The Tribunal set aside the CIT(A)'s decision and directed the AO to allow the deduction under Section 35 as claimed by the assessee, rejecting the disallowance of a claim based on a withdrawn institute's notification. Regarding the addition of depreciation on let-out property, the Tribunal directed the AO to treat rental income under the head "House Property" and disallow depreciation under Section 32, emphasizing properties not used for business purposes should not claim depreciation. en-us Tue, 18 Feb 2020 00:00:00 +0530 Mon, 27 Apr 2020 10:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394838 The Tribunal set aside the CIT(A)'s decision and directed the AO to allow the deduction under Section 35 as claimed by the assessee, rejecting the disallowance of a claim based on a withdrawn institute's notification. Regarding the addition of depreciation on let-out property, the Tribunal directed the AO to treat rental income under the head "House Property" and disallow depreciation under Section 32, emphasizing properties not used for business purposes should not claim depreciation. Case-Laws Income Tax Tue, 18 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394838