https://www.taxtmi.com/caselaws?id=55000 The appeal for the assessment year 1993-94 is partly allowed, with deductions under Section 80-IA being permitted. The Tribunal upheld the CIT(A)'s decisions on various grounds, including disallowance of interest payments, deletion of certain additions to income, and disallowance of repairing expenses. The Tribunal emphasized the importance of judicial propriety, verification procedures, and following decisions favorable to the assessee in cases of conflicting High Court decisions. en-us Tue, 28 Sep 2004 00:00:00 +0530 Tue, 23 Nov 2010 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55000 The appeal for the assessment year 1993-94 is partly allowed, with deductions under Section 80-IA being permitted. The Tribunal upheld the CIT(A)'s decisions on various grounds, including disallowance of interest payments, deletion of certain additions to income, and disallowance of repairing expenses. The Tribunal emphasized the importance of judicial propriety, verification procedures, and following decisions favorable to the assessee in cases of conflicting High Court decisions. Case-Laws Income Tax Tue, 28 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55000