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2019 (6) TMI 1167 - HC - Income TaxDepreciation on leased assets - Deduction as payment towards scientific research assistance - Reduction of exemption claimed by the Appellant u/s 10 and in this regard relying upon the provisions of section 14A - HELD THAT:- Appeal is admitted for consideration of following substantial questions of law:- “i. Whether the Tribunal erred in holding that the Appellant is not entitled to depreciation of ₹ 93,75,63,113/- on leased assets? ii. Whether the Tribunal ought to have allowed the Appellant’s claim for deduction of ₹ 27,52,444/- as payment towards scientific research assistance? iii. Whether the Tribunal erred in upholding the reduction of exemption claimed by the Appellant under section 10 of the Act and in this regard relying upon the provisions of section 14A of the Act?”
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