https://www.taxtmi.com/caselaws?id=308016 Depreciation was allowed on an air and water pollution control plant treated as a composite installation, and the department's contrary approach was found inconsistent with acceptance of the same plant in the succeeding year. The record supported application of consistency, so the assessee's claim succeeded on depreciation. An ad hoc disallowance from selling and distribution expenses was also deleted because the expenses were treated as business expenditure, the audited accounts showed no defect, and similar expenditure had been accepted in earlier and later years at comparable or higher levels. The additions on both counts were deleted. en-us Wed, 08 Jun 2022 00:00:00 +0530 Tue, 23 May 2023 21:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308016 Depreciation was allowed on an air and water pollution control plant treated as a composite installation, and the department's contrary approach was found inconsistent with acceptance of the same plant in the succeeding year. The record supported application of consistency, so the assessee's claim succeeded on depreciation. An ad hoc disallowance from selling and distribution expenses was also deleted because the expenses were treated as business expenditure, the audited accounts showed no defect, and similar expenditure had been accepted in earlier and later years at comparable or higher levels. The additions on both counts were deleted. Case-Laws Income Tax Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308016