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2012 (8) TMI 218 - ITAT MUMBAIWhether Brand Usage Rights is revenue expenses – Jurisdiction of DRP - disallowance of depreciation on "intangible assets, Transfer of Pricing Adjustment u/s 92CA(4) of the Act, disallowance of depreciation on goodwill u/s 32 (1)(ii), disallowance of share issue expenditure and disallowance of expenditure u/s 43B of the Act. - Held that:- On the similar facts and circumstances of the case Tribunal has set aside the matter to the authorities to pass fresh assessment order in conformity with the provisions of the Act - in view the rule of consistency - matter remanded back to the file of the DRP/AO - assessee's appeal stands partly allowed for statistical purposes.
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