INCOME TAX ACT, 1961

Section 260A

Appeal (High Court) - Substantial question of law - Deletion of disallowance on account of depreciation on infrastructure facility -

Question under consideration was whether Tribunal erred in law and on facts in deleting disallowance made on account of depreciation claimed on infrastructure facility without properly appreciating facts of case and material brought on record. Held: Appeal filed by Revenue was admitted on following question: “Whether Tribunal erred in law and on facts in deleting disallowance made on account of depreciation claimed on infrastructure facility without properly appreciating facts of case and material brought on record?”

REFERRED :

FAVOUR : Appeal admitted

A.Y. : 2014-15

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