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2017 (12) TMI 530 - AT - Income TaxDisallowance of depreciation - bifurcation of the total consideration towards land and building separately in view of fact that the assessee is not entitled for depreciation on land portion - Held that:- As relying on case ITO Ward-7 (3) , P-7, Kolkata Versus M/s Shree Banke Behari Enterprises Pvt. Ltd [2016 (10) TMI 582 - ITAT KOLKATA] we deem it fit and appropriate to remand this issue to the file of the Ld. AO with direction to the assessee to furnish the evidence in support of bifurcation of consideration towards land and building. We agreed with the fact that the assessee is not entitled for depreciation on the land portion. Hence, bifurcation of the consideration into land and building separately becomes necessary, for which purpose we are remanding this issue to the file of Ld. AO. Accordingly, ground no. 1 raised by the assessee is allowed for statistical purposes. TDS u/s 194C - Disallowance made u/s 40a(ia) - Crossword Book Reward Programme Card printing charges - Held that:- DR fairly agreed for setting aside this issue to the file of the Ld. AO. Accordingly, we remand this issue to the file of the Ld. AO to decide the same in the light of the second proviso to section 40a(ia) of the Act and in the light of decision rendered by the Hon’ble Delhi High Court in the case of Ansal Land Mark Township Pvt. Ltd. [2015 (9) TMI 79 - DELHI HIGH COURT] - Ground no. 2 raised by the assessee is allowed for statistical purposes.
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