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2006 (2) TMI 122 - HC - Income TaxCommission paid to sister concern - depreciation on addition of temporary erections - "1. Whether, Tribunal was right in law in deleting the addition in respect of commission paid to sister concern under section 40A(2) of the Income-tax Act, even though it is unreasonable and excessive? 2. Whether Tribunal was right in law in granting 100 per cent, depreciation on addition of temporary erections, even though the property was acquired by the assessee and not taken on lease, the temporary erection to be treated as capital expenditure in computing the income of the assessee?" - we do not find any error or infirmity in the order of the Tribunal and hence the same does not warrant any interference and no substantial questions of law arise for consideration of this court.
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