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2018 (12) TMI 1949 - CALCUTTA HIGH COURTDepreciation on enclosed withering trough - whether Tribunal was justified in holding that an enclosed withering trough machine is not an energy saving device or a pollution control equipment ? - tribunal justification to hold that enclosed withering trough is not covered under new Appendix-I of the Income Tax Rules, 1962 and is not entitled for higher rate of depreciation - Whether the claim for depreciation on intangible assets acquired on purchase of the Dulabh Cherra Tea Estate, as a going concern, and used while carrying business is allowable under the provisions of the Income Tax Act, 1961? - applicability of section 115JB - HELD THAT:- Since the respondents are represented by learned counsel in Court issuance and service of the notice of appeal are dispensed with. Let informal paper books be filed by the Advocate-on-Record for the appellant by 25th January, 2019. The contents of the paper book filed before the tribunal may constitute the paper book in this appeal. A copy thereof should be served on the Advocate-on-Record for the respondent at least four days before the date of hearing of the appeal. All other formalities are dispensed with.
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