https://www.taxtmi.com/caselaws?id=55665 The Tribunal allowed the appeal by the assessee, granting them the depreciation allowance for the full year. The decision was based on the interpretation of ownership, usage, and the definition of 'transfer' in the context of asset allocation post-dissolution, aligning with previous judicial precedents and statutory provisions. en-us Mon, 16 Mar 1992 00:00:00 +0530 Mon, 29 Nov 2010 13:02:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55665 The Tribunal allowed the appeal by the assessee, granting them the depreciation allowance for the full year. The decision was based on the interpretation of ownership, usage, and the definition of 'transfer' in the context of asset allocation post-dissolution, aligning with previous judicial precedents and statutory provisions. Case-Laws Income Tax Mon, 16 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55665