https://www.taxtmi.com/caselaws?id=430823 The Tribunal dismissed all appeals as the rectification applications for additional depreciation were made after the statutory time limit, and no substantial evidence was provided to support the belated claim. The judgment emphasizes the significance of complying with statutory time limits and presenting adequate evidence to substantiate claims in tax disputes. en-us Fri, 07 Oct 2022 00:00:00 +0530 Tue, 29 Nov 2022 09:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430823 The Tribunal dismissed all appeals as the rectification applications for additional depreciation were made after the statutory time limit, and no substantial evidence was provided to support the belated claim. The judgment emphasizes the significance of complying with statutory time limits and presenting adequate evidence to substantiate claims in tax disputes. Case-Laws Income Tax Fri, 07 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430823