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2003 (1) TMI 21 - HC - Income Tax"Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in holding that the building in question was covered within the meaning of the term 'plant' for the purposes of allowance of depreciation and investment allowance?" - we restore the matter back to the Tribunal to give this required finding for the purpose of investment allowance, and higher depreciation in the case of this assessee especially to examine whether the entire building or part of building is eligible for investment allowance and higher depreciation in the light of the decision of the apex court in the case of CIT v. Karnataka Power Corporation
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