https://www.taxtmi.com/caselaws?id=301659 Additional evidence relating to ownership of depreciable assets should not be rejected merely on a technical objection under rule 46A where the defect can be cured. Photocopies of the purchase invoice, registration certificate and finance-company certificate prima facie supported ownership of the two trucks, but their authenticity required verification from the originals. The proper course was remand for factual verification rather than outright disallowance of depreciation. Depreciation was to be allowed if ownership of the trucks was established on verification. en-us Fri, 12 Aug 2016 00:00:00 +0530 Thu, 14 Apr 2022 08:07:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301659 Additional evidence relating to ownership of depreciable assets should not be rejected merely on a technical objection under rule 46A where the defect can be cured. Photocopies of the purchase invoice, registration certificate and finance-company certificate prima facie supported ownership of the two trucks, but their authenticity required verification from the originals. The proper course was remand for factual verification rather than outright disallowance of depreciation. Depreciation was to be allowed if ownership of the trucks was established on verification. Case-Laws Income Tax Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301659