https://www.taxtmi.com/caselaws?id=435760 The Tribunal upheld the CIT(A)'s decision to delete the disallowances on all grounds raised by the Revenue. This included the excess depreciation on oil rigs, unpaid provisions of leave encashment, mobilization expenses, and capital expenditure on M.S. Plates for a bunk house. The Tribunal relied on judicial precedents and found no error in the CIT(A)'s reasoning, ultimately dismissing the Revenue's appeal in full. en-us Thu, 23 Mar 2023 00:00:00 +0530 Mon, 27 Mar 2023 09:09:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435760 The Tribunal upheld the CIT(A)'s decision to delete the disallowances on all grounds raised by the Revenue. This included the excess depreciation on oil rigs, unpaid provisions of leave encashment, mobilization expenses, and capital expenditure on M.S. Plates for a bunk house. The Tribunal relied on judicial precedents and found no error in the CIT(A)'s reasoning, ultimately dismissing the Revenue's appeal in full. Case-Laws Income Tax Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435760