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THE COMMISSIONER OF INCOME TAX-IV AHMEDABAD Versus M/s SANDVIK CHOKSHI LTD.

Depreciation on enhances value of assets – Intention to reduce tax liability or not - Slump sale – Held that:- HC order upheld [2014 (10) TMI 398 - GUJARAT HIGH COURT] - At the time of transfer of the assets, the assessee had no income for it to redu .....

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erest expenditure on unpaid purchase consideration disallowed – Held that:- HC order upheld [2014 (10) TMI 398 - GUJARAT HIGH COURT] - in view of introduction of Explanation 8 to Section 43 (1) of the Act which was held retrospective in nature, the i .....

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