https://www.taxtmi.com/caselaws?id=395025 The Tribunal dismissed the challenge to the reassessment proceedings' validity under Section 147 of the IT Act, finding no change of opinion. However, it allowed the appeal concerning the disallowance of additional depreciation. The Tribunal directed the deletion of the disallowance on windmills and energy-saving devices, affirming the assessee's entitlement to additional depreciation. The assessee's appeal was allowed. en-us Thu, 27 Feb 2020 00:00:00 +0530 Wed, 06 Nov 2024 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395025 The Tribunal dismissed the challenge to the reassessment proceedings' validity under Section 147 of the IT Act, finding no change of opinion. However, it allowed the appeal concerning the disallowance of additional depreciation. The Tribunal directed the deletion of the disallowance on windmills and energy-saving devices, affirming the assessee's entitlement to additional depreciation. The assessee's appeal was allowed. Case-Laws Income Tax Thu, 27 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395025