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2002 (12) TMI 34 - HC - Income TaxIncome arising out of the business of the erstwhile firm - capital gains arising out of the sale of the assets of the firm to the present assessee-AOPs-3 – assessability – deduction u/s 37 - deduction of amount being interest and service charges paid to financial institutions - Whether the assessee-AOPs-3 was entitled to claim depreciation on lands, buildings, plant and machinery - Whether the assessee was entitled to claim any deduction on the alleged expenditure of acquisition of patent rights, copy rights and know-how in terms of sections 35A and 35AB - deduction of amount representing the interest paid to the outgoing partners – deduction of amount representing undistributed and accumulated profits
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