https://www.taxtmi.com/caselaws?id=22134 A quasi-judicial order is unsustainable if it ignores relevant material bearing on the issue before it; on that basis, the refusal to allow depreciation on a bus was set aside and remitted for fresh consideration because the record on user of the vehicle during the relevant year had not been addressed. The addition for unexplained investment in the purchase of the bus was upheld, as the assessee did not satisfactorily establish the source of funds and no infirmity in that finding was shown. en-us Thu, 21 Feb 1991 00:00:00 +0530 Mon, 07 Dec 2009 12:33:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22134 A quasi-judicial order is unsustainable if it ignores relevant material bearing on the issue before it; on that basis, the refusal to allow depreciation on a bus was set aside and remitted for fresh consideration because the record on user of the vehicle during the relevant year had not been addressed. The addition for unexplained investment in the purchase of the bus was upheld, as the assessee did not satisfactorily establish the source of funds and no infirmity in that finding was shown. Case-Laws Income Tax Thu, 21 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22134