https://www.taxtmi.com/caselaws?id=30116 The High Court upheld the decisions of lower authorities to disallow payments for bonus, gratuity, and CPF, as well as the disallowance of depreciation on assets used for agricultural and business purposes. The court emphasized the lack of evidence supporting the appellant's claims and ruled that no substantial question of law arose. The appellant's failure to prove the assets' business use led to the dismissal of the appeals, highlighting the importance of substantiating claims in tax matters. en-us Tue, 01 Aug 2006 00:00:00 +0530 Fri, 08 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30116 The High Court upheld the decisions of lower authorities to disallow payments for bonus, gratuity, and CPF, as well as the disallowance of depreciation on assets used for agricultural and business purposes. The court emphasized the lack of evidence supporting the appellant's claims and ruled that no substantial question of law arose. The appellant's failure to prove the assets' business use led to the dismissal of the appeals, highlighting the importance of substantiating claims in tax matters. Case-Laws Income Tax Tue, 01 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30116