https://www.taxtmi.com/caselaws?id=395539 The ITAT Chennai allowed the appeal, condoning the delay in filing, justifying the depreciation claim on the intangible asset as capital in nature, and upholding the classification of agricultural land for exemption purposes. en-us Fri, 28 Feb 2020 00:00:00 +0530 Wed, 27 May 2020 11:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395539 The ITAT Chennai allowed the appeal, condoning the delay in filing, justifying the depreciation claim on the intangible asset as capital in nature, and upholding the classification of agricultural land for exemption purposes. Case-Laws Income Tax Fri, 28 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395539