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2011 (3) TMI 13 - DELHI HIGH COURTDepreciation – allegation of Bogus purchase of machinery - AO held that machinery supplied to the assessee was not manufactured by the supplier itself and the benefit under Section 80IA was wrongly claimed by the supplier and it was only on that account that the supplier had approached the Settlement Commission - merely the fact that the supplier had gone to the Settlement Commission would not be of any relevance inasmuch the issue before the Settlement Commission was entirely different which pertain to the benefit wrongly availed by the supplier under Section 80IA of the Act - Detailed discussion in this order also confirmed transportation of the machinery from the factory of the supplier to the factory of the assessee where the machinery was installed. - no question of law arises – Appeal dismissed
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