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2014 (2) TMI 1392 - AT - Income TaxDisallowance of provision for damaged goods - CIT-A allowed the claim - HELD THAT:- Since Ld. CIT(A) has followed the earlier order of the Tribunal for A.Y. 2005-06 [2010 (7) TMI 1202 - ITAT AHMEDABAD] in assessee’s own case, we are not inclined to interfere with the order of Ld. CIT(A) and the same is hereby upheld. This ground of revenue’s appeal is dismissed. Disallowance of depreciation on intangible assets in the form of non-compete territory rights - HELD THAT:- CIT-A following the Tribunal decision, A.O. is directed to decide the issue in the light of the final decision of the Hon’ble High Court for A.Y. 2002-03 [2012 (7) TMI 958 - GUJARAT HIGH COURT] This ground of appeal is allowed, subject to the final decision of Hon’ble Gujarat High Court [2012 (7) TMI 958 - GUJARAT HIGH COURT] Since Ld. CIT(A) has decided this ground following the order of the Tribunal for A.Y. 2005-06 in assessee’s own case, we are not inclined to interfere with the order of Ld. CIT(A) and the same is hereby upheld. This ground of revenue’s appeal is also dismissed.
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