https://www.taxtmi.com/caselaws?id=57533 The Appellate Tribunal allowed the assessee's claim for depreciation on technical know-how based on the fixed written down value from the assessment year 1982-83. The Tribunal held that the failure to claim depreciation in the intervening years did not preclude the assessee from claiming it based on the established value. Relying on legal precedents, the Tribunal determined that the assessee was entitled to depreciation as per the fixed value, overturning the CIT(A)'s decision. en-us Thu, 20 Feb 1997 00:00:00 +0530 Fri, 10 Dec 2010 16:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57533 The Appellate Tribunal allowed the assessee's claim for depreciation on technical know-how based on the fixed written down value from the assessment year 1982-83. The Tribunal held that the failure to claim depreciation in the intervening years did not preclude the assessee from claiming it based on the established value. Relying on legal precedents, the Tribunal determined that the assessee was entitled to depreciation as per the fixed value, overturning the CIT(A)'s decision. Case-Laws Income Tax Thu, 20 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57533