https://www.taxtmi.com/caselaws?id=297106 The appeal was filed by the revenue against the disallowance of liability for damaged goods amounting to Rs. 1,64,57,674. The Appellate Tribunal found the disallowance was not justified as actual expenses were provided by the assessee, directing a re-examination by the Assessing Officer. Regarding the disallowance of depreciation on non-compete territory rights, the Tribunal upheld the decision of the Commissioner, as the issue was similar to previous years and no distinguishing features were identified by the Revenue. The appeal was treated as partly allowed for statistical purposes. en-us Fri, 09 Jul 2010 00:00:00 +0530 Tue, 18 Apr 2023 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297106 The appeal was filed by the revenue against the disallowance of liability for damaged goods amounting to Rs. 1,64,57,674. The Appellate Tribunal found the disallowance was not justified as actual expenses were provided by the assessee, directing a re-examination by the Assessing Officer. Regarding the disallowance of depreciation on non-compete territory rights, the Tribunal upheld the decision of the Commissioner, as the issue was similar to previous years and no distinguishing features were identified by the Revenue. The appeal was treated as partly allowed for statistical purposes. Case-Laws Income Tax Fri, 09 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297106