https://www.taxtmi.com/caselaws?id=400548 The Tribunal allowed the appeal in favor of the assessee regarding the disallowance of depreciation and interest, recognizing the building as ready for use from 24.09.2013. The issue of deemed dividend was remanded for further consideration. The Tribunal did not overturn the levy of interest under Section 234-B. en-us Tue, 27 Oct 2020 00:00:00 +0530 Tue, 10 Nov 2020 07:10:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400548 The Tribunal allowed the appeal in favor of the assessee regarding the disallowance of depreciation and interest, recognizing the building as ready for use from 24.09.2013. The issue of deemed dividend was remanded for further consideration. The Tribunal did not overturn the levy of interest under Section 234-B. Case-Laws Income Tax Tue, 27 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400548