| |
| The Tax Publishers2020 TaxPub(DT) 5224 (Guj-HC) INCOME TAX ACT, 1961
Section 260A
Where the question of law raised by revenue in appeal filed against the order of Tribunal confirming the decision of CIT(A) granting higher rate of depreciation @ 30% on dumpers as against depreciation @ 15% allowed by AO, did not involve substantial question of law, the appeal was dismissed.
|
Appeal (High Court) - Maintainability - No substantial question of law -
Revenue filed appeal against the order of Tribunal confirming the decision of CIT(A) granting higher rate of depreciation @ 30% on dumpers as against depreciation @ 15% allowed by AO. Held: Having regard to the order passed by Tribunal and even otherwise, it is held that the question of law as proposed could not be termed as substantial question of law. In the result, the appeal filed by revenue was dismissed.
REFERRED :
FAVOUR : Against the assesssee.
A.Y. :
IN THE GUJARAT HIGH COURT
 SUBSCRIBE FOR FULL CONTENT
|