https://www.taxtmi.com/caselaws?id=55267 The Tribunal allowed the appeal partly, directing the AO to allow depreciation on assets leased to RSEB, amounting to Rs. 1,23,85,750. The disallowance under section 43B on deferred sales tax was deleted. However, the addition of lease rent was upheld due to insufficient evidence provided by the assessee. The disallowance of garden maintenance expenses was also overturned by the Tribunal. en-us Fri, 16 Apr 1999 00:00:00 +0530 Thu, 25 Nov 2010 10:05:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55267 The Tribunal allowed the appeal partly, directing the AO to allow depreciation on assets leased to RSEB, amounting to Rs. 1,23,85,750. The disallowance under section 43B on deferred sales tax was deleted. However, the addition of lease rent was upheld due to insufficient evidence provided by the assessee. The disallowance of garden maintenance expenses was also overturned by the Tribunal. Case-Laws Income Tax Fri, 16 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55267