2015 (12) TMI 70

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..... cribed was straight line. Appellant followed straight line method. But prior to that there was no express provision of law. The demand in question is ₹ 3,13,336/-. It does not appeal to common sense as to the reason why appellant shall suffer in absence of clarity in law and when ambiguity was resolved by legislature after 27-2-2010 prescribing straight line method - Decided in favour of ass .....

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..... re after 27-2-2010 prescribing straight line method. Extending application of such principle the controversy may be resolved. It appears that by this process there may not be much Revenue implication to cause prejudice to Revenue. Further, if straight line method is followed, in what way Revenue may be prejudiced has not been brought out in the order. Therefore, following straight line method does .....

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