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2019 (3) TMI 1628 - HC - Income TaxAddition of interest income under the head Income from Other Sources - whether income is not derived from the business activity of the assessee company ? - HELD THAT:- Revenue would contend that this issue is covered by the Judgment of Supreme Court in case of Commissioner of IncomeT ax Vs. Karnal Co-Operative Sugar Mills Ltd. . [1999 (4) TMI 7 - SC ORDER] He further pointed out that the Tribunal, in the impugned Judgment, has referred to and relied upon the decision in case of this Assessee in earlier assessment years. Though, the Revenue had filed Income Tax Appeal to challenge the Judgment of the Tribunal in the said case, the present issue was not raised in such Appeal. Under the circumstances, on this ground, this question is not entertained in the present Appeal. Addition of expenses incurred in relation to Increase in Authorised Share Capital - HELD THAT:- we note that the amount involved is extremely small. Only on that ground, without entering into the controversy, this question is not entertained. Appeal is admitted for consideration of following substantial question of law :- Whether on the facts and in the circumstances of the case and in law, the Hon’ble ITAT was justified in deleting addition on account of depreciation on toll road of ₹ 40,12,50,880 ?
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