Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 556 - AT - Income TaxRevision u/s 263 of the Act challenged – Deletion made by the CIT(A) - Held that:- The decision in Gujarat Road and Infrastructure Co. Ltd. Versus Commissioner of Income Tax [2010 (2) TMI 756 - ITAT, Ahmedabad] followed - Revenue could not point out any specific error in the order of the CIT(A) - The CIT(A) has vacated the disallowance by following the order of the Tribunal for Assessment Year 2004-05 - assessee has submitted that the assets are the very same assets on which depreciation was disallowed in the Assessment Year 2004-05 – Decided against Revenue.
|