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| The Tax Publishers2020 TaxPub(DT) 0974 (Guj-HC) INCOME TAX ACT, 1961
Section 260A
Where question raised in instant appeal had already been admitted in the case of the same assessee for previous year, accordingly, the instant appeal was admitted so far as the said question was concerned.
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Appeal (High Court) - Substantial question of law - Deletion of disallowance on account of depreciation -
Question under consideration was whether Tribunal erred in law and on facts in deleting the disallowance made on account of depreciation claimed on infrastructure facility without properly appreciating the facts of case and material brought on record. Held: It was found that the question raised in instant appeal had already been admitted in the case of the same assessee for previous year. Accordingly, the instant appeal was admitted so far as the said question was concerned.
REFERRED :
FAVOUR : Appeal admitted
A.Y. :
INCOME TAX ACT, 1961
Section 27(iiib)
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