2020 (2) TMI 547

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..... the Opponent ORAL ORDER PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA 1. This tax appeal under Section 260A of the Income Tax Act, 1961 (for short "the Act, 1961") is at the instance of the Revenue and is directed against the order passed by the Income Tax Appellate Tribunal, Ahmedabad Bench "B", Ahmedabad in the ITA No.2172/Ahd/2017 for the A.Y.2014-15. 2. The Revenue has proposed the following q .....

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..... on record?" 3. For the reasons recorded in the Tax Appeal No.808 of 2019, this tax appeal stands dismissed so far as the Questions Nos.2B and 2C respectively are concerned. 4. This tax appeal is admitted on Question No.2A, which reads thus; "(A) Whether the Appellate Tribunal has erred in law and on facts in deleting the disallowance made on account of depreciation claimed on infrastructure fa .....

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