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2015 (9) TMI 1424 - HC - Income Tax
Appeal is admitted limited to the following two questions of law framed for consideration:
(i) Whether on the facts and circumstances, the ITAT was correct in law in deleting the addition of ₹ 86,19,96,884 being the sales tax exemption claimed as capital subsidy by the assessee?
(ii) Whether on the facts and circumstances of case, the ITAT was correct in law in deleting the addition of ₹ 9,95,426 on account of disallowance of depreciation on the assets (buildings) not registered in the name of the assessee company?