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2017 (3) TMI 1740 - HC - Income TaxDepreciation allowable on the assets of the trust - Held that:- So far question no.(i) is concerned, it has been concluded against the Revenue by the decision of this Court in the order passed today in the case of DIT (Exemptions) Mumbai v/s. M/s. Aditya Birla Foundation [2017 (3) TMI 1738 - BOMBAY HIGH COURT]. No substantial question of law. Claim of the assessee for carry forward of the said deficit - Held that:- The question no.(ii) as proposed does not give rise to any substantial question of law as it stands concluded by the decision of this Court in M/s. Gem & Jewellery Exports Promotion Council [2011 (2) TMI 1511 - BOMBAY HIGH COURT] as well as CIT v/s. Institute of Banking Personnel Services [2003 (7) TMI 52 - BOMBAY HIGH COURT]
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