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2023 (4) TMI 1098 - ITAT DELHITP Adjustment - payment of development expenses capitalized - Depreciation on the capitalized amount has been claimed - HELD THAT:- We are of the view that the issue regarding claim of depreciation in AY 2012-13, 2013-14, 2014-15 and 2016-17, to which the present appeals pertain, cannot be decided until the dispute regarding capitalization of aforesaid expenses in assessment order is decided. The aforesaid dispute regarding capitalization of expenses is restored to the file of the Ld. CIT(A). In the fitness of things, therefore, in the facts and circumstances of the present appeals before us, the issues in dispute in the present four appeals before us should also be restored to the file of the Ld. CIT(A) for fresh order in accordance with law, consistent with the view taken by Ld. CIT(A) in AY 2011- 12. Ground allowed for statistical purposes.
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