https://www.taxtmi.com/caselaws?id=418181 The appellant challenged the disallowance of expenditure for construction of temporary structures, claiming entitlement to 100% depreciation. The CIT(A) upheld the disallowance, determining the structures had enduring benefits, not meeting criteria for temporary structures. The Tribunal allowed the appeal for statistical purposes, directing reconsideration by the Assessing Officer based on new evidence confirming the temporary nature of the structures. en-us Tue, 01 Feb 2022 00:00:00 +0530 Thu, 10 Feb 2022 08:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418181 The appellant challenged the disallowance of expenditure for construction of temporary structures, claiming entitlement to 100% depreciation. The CIT(A) upheld the disallowance, determining the structures had enduring benefits, not meeting criteria for temporary structures. The Tribunal allowed the appeal for statistical purposes, directing reconsideration by the Assessing Officer based on new evidence confirming the temporary nature of the structures. Case-Laws Income Tax Tue, 01 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418181