https://www.taxtmi.com/caselaws?id=290348 The Tribunal dismissed the Revenue's appeals against the ld. Commissioner of Income Tax (Appeals) decisions for the assessment years. The Tribunal upheld the allowance of set off unabsorbed depreciation and provision for gratuity, citing relevant case laws and judgments. It affirmed that the balance of additional depreciation could be claimed in succeeding years. The Tribunal's decision was based on a thorough analysis of legal provisions and precedents, leading to the dismissal of the Revenue's appeals for the assessment year 2012-2013. en-us Fri, 21 Oct 2016 00:00:00 +0530 Mon, 21 Sep 2020 18:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290348 The Tribunal dismissed the Revenue's appeals against the ld. Commissioner of Income Tax (Appeals) decisions for the assessment years. The Tribunal upheld the allowance of set off unabsorbed depreciation and provision for gratuity, citing relevant case laws and judgments. It affirmed that the balance of additional depreciation could be claimed in succeeding years. The Tribunal's decision was based on a thorough analysis of legal provisions and precedents, leading to the dismissal of the Revenue's appeals for the assessment year 2012-2013. Case-Laws Income Tax Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290348