TMI Blog2017 (10) TMI 1324X X X X Extracts X X X X X X X X Extracts X X X X ..... t the reasoning of the ITAT is in accord with sound principles and previous judgments. No question of law arises on this score. Depreciation of claim in respect of assets not registered in the name of the assessee - ITAT factually found that the assessee had paid all amounts to the transferor and had obtained possession. The assessee was also using the premises for its business purposes. The de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the matter for fresh consideration. Accordingly, no ground to interfere with the remit order arises. - ITA 917/2017, CM APPL.39179-39180/2017 And ITA 918/2017, CM APPL.39106-39107/2017 - - - Dated:- 31-10-2017 - Mr. S. Ravindra Bhat And Mr. Sanjeev Sachdeva JJ. For the Appellant : Mr. Rahul Kaushik, Advocate. For the Respondent : None ORDER 1. The Revenue urges four questi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... determination of this question is, therefore, essentially factual. No question of law arises. 4. The third question relates to the exemption under Section 80IA. The exemption claimed for the Inland Container Depot (ICD), Container Freight Station (CFS) and rolling stock. Here again the Revenue s contentions were rejected for previous years in Container Corporation of India Ltd. v. ACIT, 346 IT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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