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ACIT, CC-1 (1) , Kolkata Versus M/s Padam Mercantiles (P) Ltd.

Depreciation - Determination of cost of plant and machinery - inclusion of payment on account of liability for gratuity, PF, bonus and other statutory liabilities - payment was made on behalf of the vendor - Held that - Since this issue is settled by the decision of the Hon ble Supreme Court in CIT vs Hooghly Mills Co. Ltd 2006 (11) TMI 137 - SUPREME Court as held had it been a case where the agreement to sale mentioned the entire sale price without separately mentioning the value of the land, b....... + More



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