https://www.taxtmi.com/caselaws?id=61420 The Appellate Tribunal ruled in favor of the assessee, deleting the addition made on account of the value of samples in the closing stock. The Tribunal also allowed the claim for relief under section 35B and upheld the depreciation rate on the generator at 30%. Additionally, the disallowance of vehicle expenses and depreciation on cars was reduced to 1/8th of the total expenses. The departmental appeal was dismissed, while the assessee's appeal and cross objection were partly allowed based on the Tribunal's decisions on each issue. en-us Tue, 10 May 1988 00:00:00 +0530 Wed, 12 Jan 2011 15:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61420 The Appellate Tribunal ruled in favor of the assessee, deleting the addition made on account of the value of samples in the closing stock. The Tribunal also allowed the claim for relief under section 35B and upheld the depreciation rate on the generator at 30%. Additionally, the disallowance of vehicle expenses and depreciation on cars was reduced to 1/8th of the total expenses. The departmental appeal was dismissed, while the assessee's appeal and cross objection were partly allowed based on the Tribunal's decisions on each issue. Case-Laws Income Tax Tue, 10 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61420