TMI Blog2019 (4) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of the direction of the Tribunal. Therefore, we are of the considered opinion that no substantial question of law requires our consideration. - Decided against assessee - Tax Case Appeal No.210 of 2019 - - - Dated:- 4-3-2019 - Dr. Justice Vineet Kothari And Mr. Justice C.V. Karthikeyan For the Appellant : Mr.R.Sivaraman For the Respondent : Mr.T.R.Senthilkumar Senior Standing Counsel JUDGMENT DR.VINEET KOTHARI, J. The Assessee has filed this Tax Case (Appeal) under Section 260-A of the Income Tax Act by raising the following purported substantial questions of law arising from the order passed by the Income Tax Appellate Tribunal on 21.9.2016 for the Assessment Year 2012-13 whereby the Tribunal has remitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of depreciation with the motive to reduce the tax liability. Against this, the Revenue is in appeal before us. 10.2. The facts of the case are that the assessee filed return of income on 30.9.2011 declaring an income of ₹ 24,21,36,760/-. Subsequently, the case was selected for scrutiny and the assessment was completed making additions in respect of disallowance in respect of advance made to M/s.Cibi International P.Ltd., Disallowance under Section 80-IA, disallowance of income from sale of scribes, disallowance in respect of amount spend on leasehold land, disallowance of depreciation claimed on intangible assets, disallowance of TUF reimbursement claimed as capital receipt, disallowance of excess depreciation claimed on machine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.103/Mds./2016 are partly allowed for statistical purposes and ITA No.102/Mds./2016 is dismissed. 3. The learned counsel for the Assessee submitted that since the issue relating to depreciation of intangible assets (Goodwill and Trademarks), the same was not pressed and withdrawn by the Assessee before the learned Commissioner of Income Tax (Appeals). It is, therefore, such an issue was not even pending before the learned Tribunal and therefore there was no question of remitting the matter back to the Commissioner of Income Tax (Appeals) on the said issue. 4. Having heard the learned counsel for the Assessee, we are satisfied that no substantial question of law arises in the present case for consideration by this Court under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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