https://www.taxtmi.com/caselaws?id=58056 The Tribunal partly allowed the appeals by reversing or upholding various directions of the Commissioner (Appeals) based on the merits and legal precedents. Key decisions included allowing a higher depreciation rate on specific plant and machinery, reversing the addition to the written down value of assets on amalgamation, and disallowing certain expenses such as guest house expenses and provision for payment of pension. The Tribunal's decisions were guided by expert opinions, court rulings, and statutory provisions. en-us Wed, 19 Feb 1986 00:00:00 +0530 Fri, 17 Dec 2010 11:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58056 The Tribunal partly allowed the appeals by reversing or upholding various directions of the Commissioner (Appeals) based on the merits and legal precedents. Key decisions included allowing a higher depreciation rate on specific plant and machinery, reversing the addition to the written down value of assets on amalgamation, and disallowing certain expenses such as guest house expenses and provision for payment of pension. The Tribunal's decisions were guided by expert opinions, court rulings, and statutory provisions. Case-Laws Income Tax Wed, 19 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58056