https://www.taxtmi.com/caselaws?id=56422 The Tribunal dismissed the Revenue's appeals for assessment years 1989-90 and 1990-91, upholding the CIT(A)'s decisions. The assessee was permitted to claim depreciation as per IT Rules, no interest under Section 234B was applicable on income determined under Section 115J, and the deduction under Section 80HHC was upheld despite the audit report being unsigned. en-us Thu, 17 Apr 1997 00:00:00 +0530 Fri, 03 Dec 2010 15:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56422 The Tribunal dismissed the Revenue's appeals for assessment years 1989-90 and 1990-91, upholding the CIT(A)'s decisions. The assessee was permitted to claim depreciation as per IT Rules, no interest under Section 234B was applicable on income determined under Section 115J, and the deduction under Section 80HHC was upheld despite the audit report being unsigned. Case-Laws Income Tax Thu, 17 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56422