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2017 (11) TMI 2018 - AT - Income TaxMAT applicability u/s 115JB to a banking company - HELD THAT:- This issue is covered against the revenue by the ratio of the decision of the co-ordinate bench in the assessee’s own case [2017 (11) TMI 1425 - ITAT BANGALORE] there is no dispute about the fact that the assessee is a bank and in this assessee’s case provisions of sec.115JB have been invoked. Depreciation on leased assets to Kedia group of companies - HELD THAT:- Issue decided in favour of the assessee and against the revenue by the decision of the co-ordinate bench in the case of the assessee for the assessment year 2009-10 [2017 (11) TMI 1425 - ITAT BANGALORE]- We dismiss ground since issue of depreciation on leased assets is only consequential in nature and also for reasons of parity, decision for earlier years requires to be followed. Ground No.3 is dismissed.
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