https://www.taxtmi.com/caselaws?id=395512 The Tribunal allowed the depreciation claim for the assessment years 2010-11 and 2011-12 as the building was found to be used for business purposes. However, for the assessment year 2012-13, where the income was declared under house property, the appeal was dismissed. The disallowance under Section 14A read with Rule 8D was remitted back to the AO for fresh consideration, requiring the assessee to provide supporting documentation. The appeals were partly allowed for statistical purposes. en-us Tue, 19 May 2020 00:00:00 +0530 Tue, 26 May 2020 14:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395512 The Tribunal allowed the depreciation claim for the assessment years 2010-11 and 2011-12 as the building was found to be used for business purposes. However, for the assessment year 2012-13, where the income was declared under house property, the appeal was dismissed. The disallowance under Section 14A read with Rule 8D was remitted back to the AO for fresh consideration, requiring the assessee to provide supporting documentation. The appeals were partly allowed for statistical purposes. Case-Laws Income Tax Tue, 19 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395512