https://www.taxtmi.com/caselaws?id=58796 The Tribunal ruled in favor of the appellant, setting aside the disallowance of investment allowance and depreciation claimed on pathways used for business purposes. The matter was remitted to the ITO for fresh disposal, emphasizing the need to consider the specific use of pathways. Additionally, the Tribunal allowed the appeal regarding the disallowance of rent paid for guest house premises, directing the ITO to permit the claimed rent payment. The decision favored the appellant, allowing both claims and treating the appeal as allowed for statistical purposes. en-us Thu, 24 Nov 1988 00:00:00 +0530 Wed, 22 Dec 2010 12:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58796 The Tribunal ruled in favor of the appellant, setting aside the disallowance of investment allowance and depreciation claimed on pathways used for business purposes. The matter was remitted to the ITO for fresh disposal, emphasizing the need to consider the specific use of pathways. Additionally, the Tribunal allowed the appeal regarding the disallowance of rent paid for guest house premises, directing the ITO to permit the claimed rent payment. The decision favored the appellant, allowing both claims and treating the appeal as allowed for statistical purposes. Case-Laws Income Tax Thu, 24 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58796