https://www.taxtmi.com/caselaws?id=26430 The court ruled in favor of the assessee on all three issues presented in the case. The assessee was entitled to depreciation on certain expenses, relief under section 91 of the Income-tax Act for dividends from the United Kingdom, and a specific sum as a deduction related to excise duty on carbon dioxide. The court cited relevant judgments to support its decision and directed the Revenue to pay the costs of the reference to the assessee. en-us Mon, 21 Oct 1985 00:00:00 +0530 Thu, 04 Feb 2010 18:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26430 The court ruled in favor of the assessee on all three issues presented in the case. The assessee was entitled to depreciation on certain expenses, relief under section 91 of the Income-tax Act for dividends from the United Kingdom, and a specific sum as a deduction related to excise duty on carbon dioxide. The court cited relevant judgments to support its decision and directed the Revenue to pay the costs of the reference to the assessee. Case-Laws Income Tax Mon, 21 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26430