https://www.taxtmi.com/caselaws?id=55510 The Tribunal rejected the claim for investment allowance for kitchen equipment, vacuum cleaners, and refrigerators, upholding the CIT(A)'s decision. The addition under Section 43B for unpaid amounts was confirmed by the CIT(A), but the Tribunal directed verification before relief. The disallowance of consultancy fees was overturned by the Tribunal, allowing the full expenditure in the assessment year. The Tribunal upheld treating the hotel building as a "plant" for depreciation. The claim for extra shift allowance on the hotel building was rejected, differing from the CIT(A)'s decision. Both appeals were partially allowed with detailed analysis for each issue. en-us Mon, 30 Apr 1990 00:00:00 +0530 Sat, 27 Nov 2010 13:52:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55510 The Tribunal rejected the claim for investment allowance for kitchen equipment, vacuum cleaners, and refrigerators, upholding the CIT(A)'s decision. The addition under Section 43B for unpaid amounts was confirmed by the CIT(A), but the Tribunal directed verification before relief. The disallowance of consultancy fees was overturned by the Tribunal, allowing the full expenditure in the assessment year. The Tribunal upheld treating the hotel building as a "plant" for depreciation. The claim for extra shift allowance on the hotel building was rejected, differing from the CIT(A)'s decision. Both appeals were partially allowed with detailed analysis for each issue. Case-Laws Income Tax Mon, 30 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55510