2013 (3) TMI 854

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..... Vissanji with Mr.S.J. Mehta ORDER M.S. Sanklecha, J. Office objections waived. 2. Heard. Admit on the following substantial questions of law. "a) Whether, on the facts and circumstances of the case and in law, the Tribunal erred in deleting the Transfer Pricing adjustment accepting artificially created sub­segments of international transactions on the basis of application of spares and .....

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..... is applicable only to plants and machineries, computers fall under a totally separate block of assets ? d) Whether, on the facts and circumstances of the case and in law, the Tribunal erred in setting aside the issue of depreciation of leasehold rights in land to the file of the AO by relying on the decision of Hon'ble Supreme Court in the case of Techno Shares & Stocks Limited V/s. Commiss .....

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