https://www.taxtmi.com/caselaws?id=59014 The appeal for the assessment year 1975-76 was allowed in part, confirming the capital nature of the expenditure on asphalting roads but allowing depreciation on the same. The relief under section 80HH was to be computed without deducting unabsorbed depreciation and development rebate. However, the appeal for the assessment year 1976-77 was dismissed, upholding the earlier findings. en-us Thu, 24 Jun 1982 00:00:00 +0530 Thu, 23 Dec 2010 15:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59014 The appeal for the assessment year 1975-76 was allowed in part, confirming the capital nature of the expenditure on asphalting roads but allowing depreciation on the same. The relief under section 80HH was to be computed without deducting unabsorbed depreciation and development rebate. However, the appeal for the assessment year 1976-77 was dismissed, upholding the earlier findings. Case-Laws Income Tax Thu, 24 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59014