https://www.taxtmi.com/caselaws?id=396064 The court ruled in favor of the assessee, holding that the expenditure on leasehold improvements qualifies as revenue expenditure, ATMs are considered computers for depreciation purposes, and the change in the accounting method by the assessee was justified. The court dismissed the revenue's contentions, upholding the tribunal's decisions based on established legal principles and precedents. en-us Tue, 16 Jun 2020 00:00:00 +0530 Fri, 19 Jun 2020 17:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396064 The court ruled in favor of the assessee, holding that the expenditure on leasehold improvements qualifies as revenue expenditure, ATMs are considered computers for depreciation purposes, and the change in the accounting method by the assessee was justified. The court dismissed the revenue's contentions, upholding the tribunal's decisions based on established legal principles and precedents. Case-Laws Income Tax Tue, 16 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396064