https://www.taxtmi.com/caselaws?id=60287 The Tribunal upheld the Commissioner (Appeals) order, confirming that the assessee was entitled to full normal depreciation without any restrictions. The condition of proportionate depreciation imposed by the ITO was deemed invalid and not in accordance with the law. Compliance with an invalid condition does not validate it, and the assessee cannot be estopped from challenging its validity. Therefore, the appeal by the department was dismissed. en-us Mon, 03 Jun 1985 00:00:00 +0530 Sun, 06 Feb 2011 03:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60287 The Tribunal upheld the Commissioner (Appeals) order, confirming that the assessee was entitled to full normal depreciation without any restrictions. The condition of proportionate depreciation imposed by the ITO was deemed invalid and not in accordance with the law. Compliance with an invalid condition does not validate it, and the assessee cannot be estopped from challenging its validity. Therefore, the appeal by the department was dismissed. Case-Laws Income Tax Mon, 03 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60287