https://www.taxtmi.com/caselaws?id=303154 The Tribunal allowed the appeal of the assessee, emphasizing consistency in decision-making and adherence to specific provisions of the Income Tax Act. The disallowance of depreciation on the building was overturned based on the Rule of Consistency and the difficulty in segregating land and building values. Additionally, the disallowance of vehicle maintenance, vehicle depreciation, and telephone expenses was reversed as the expenses were adequately explained, and the CIT(A) did not follow the provisions under section 37(1) of the Act. en-us Wed, 13 Mar 2019 00:00:00 +0530 Wed, 06 Jul 2022 22:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303154 The Tribunal allowed the appeal of the assessee, emphasizing consistency in decision-making and adherence to specific provisions of the Income Tax Act. The disallowance of depreciation on the building was overturned based on the Rule of Consistency and the difficulty in segregating land and building values. Additionally, the disallowance of vehicle maintenance, vehicle depreciation, and telephone expenses was reversed as the expenses were adequately explained, and the CIT(A) did not follow the provisions under section 37(1) of the Act. Case-Laws Income Tax Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303154