https://www.taxtmi.com/caselaws?id=301502 Depreciation at 40% on vehicles given on lease under a hire purchase arrangement was held to be allowable, the Court following its earlier binding decision and deciding the issue against the Revenue. On interest under section 244A(2), the Tribunal's finding that the delay in furnishing TDS certificates was not attributable to the assessee and was beyond its control meant that no substantial question of law arose. The appeal therefore failed, and the assessee retained the benefit of the Tribunal's order under section 260A of the Income-tax Act, 1961. en-us Tue, 29 Jan 2019 00:00:00 +0530 Wed, 06 Apr 2022 22:01:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301502 Depreciation at 40% on vehicles given on lease under a hire purchase arrangement was held to be allowable, the Court following its earlier binding decision and deciding the issue against the Revenue. On interest under section 244A(2), the Tribunal's finding that the delay in furnishing TDS certificates was not attributable to the assessee and was beyond its control meant that no substantial question of law arose. The appeal therefore failed, and the assessee retained the benefit of the Tribunal's order under section 260A of the Income-tax Act, 1961. Case-Laws Income Tax Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301502