https://www.taxtmi.com/caselaws?id=400510 The Tribunal partially allowed the appeal, holding the disallowance of depreciation as arbitrary and inappropriate. The appellant's challenge against the rejection of books of accounts under section 145(3) and the enhancement in declared net rate was successful. The order was pronounced on 6th November 2020. en-us Fri, 06 Nov 2020 00:00:00 +0530 Mon, 09 Nov 2020 13:45:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400510 The Tribunal partially allowed the appeal, holding the disallowance of depreciation as arbitrary and inappropriate. The appellant's challenge against the rejection of books of accounts under section 145(3) and the enhancement in declared net rate was successful. The order was pronounced on 6th November 2020. Case-Laws Income Tax Fri, 06 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400510