https://www.taxtmi.com/caselaws?id=306124 The Appellate Tribunal upheld the decisions of the Commissioner of Income-tax (Appeals) regarding the applicability of Section 115JB to banking companies and the deletion of addition made on account of depreciation on leased assets. The Tribunal ruled in favor of the assessee, citing previous decisions and consistency in treatment of similar issues. The appeal was dismissed by the Tribunal, affirming the decisions of the lower authority. en-us Fri, 17 Nov 2017 00:00:00 +0530 Wed, 11 Jan 2023 20:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306124 The Appellate Tribunal upheld the decisions of the Commissioner of Income-tax (Appeals) regarding the applicability of Section 115JB to banking companies and the deletion of addition made on account of depreciation on leased assets. The Tribunal ruled in favor of the assessee, citing previous decisions and consistency in treatment of similar issues. The appeal was dismissed by the Tribunal, affirming the decisions of the lower authority. Case-Laws Income Tax Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306124