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2017 (5) TMI 1686 - AT - Income TaxNature of expenditure - expenditure on consumption of stores and spares - revenue or capital expenditure - HELD THAT:- Issue decided in assessee' own case [2011 (12) TMI 519 - ITAT AHMEDABAD] whereby the issue is restored to the file of AO. Depreciation on Goodwill - HELD THAT:- As in assessee’s own case for A.Y. 2007-08 whereby the additional ground raised by assessee in ITAT was admitted and the issue was restored to the file of CIT(A). Depreciation on lease assets - HELD THAT:- Issue decided against the Department by ITAT’s order in assessee’s own case for A.Y. 2006-07
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