https://www.taxtmi.com/caselaws?id=58215 The appeal for the assessment year 1976-77 was allowed, directing authorities to recognize buildings used by hotels as plant for depreciation. Consultation fees for 1982-83 were allowed, additional depreciation and telephone rent were upheld. Weighted deduction for commission was granted. The issue of investment allowance was remanded to comply with the Supreme Court. Hotel receipts tax was partially allowed. Deduction under Section 80-0 was to be allowed upon approval. Extra depreciation for 1983-84 was granted. Weighted deduction for commission and bonus payment were allowed. Overall, appeals for 1982-83 and 1983-84 were partially allowed for both the department and assessee. en-us Thu, 05 Jul 1990 00:00:00 +0530 Fri, 17 Dec 2010 18:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58215 The appeal for the assessment year 1976-77 was allowed, directing authorities to recognize buildings used by hotels as plant for depreciation. Consultation fees for 1982-83 were allowed, additional depreciation and telephone rent were upheld. Weighted deduction for commission was granted. The issue of investment allowance was remanded to comply with the Supreme Court. Hotel receipts tax was partially allowed. Deduction under Section 80-0 was to be allowed upon approval. Extra depreciation for 1983-84 was granted. Weighted deduction for commission and bonus payment were allowed. Overall, appeals for 1982-83 and 1983-84 were partially allowed for both the department and assessee. Case-Laws Income Tax Thu, 05 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58215