2014 (12) TMI 1376

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..... hatia, Advocate for Mr. Rohit Madan, Advocate. For the Respondent : Mr. Sachit Jolly, Advocate. ORDER SANJIV KHANNA, J. (ORAL): This appeal by the Revenue under Section 260A of the Income Tax Act, 1961 pertains to Assessment Year 2007-08 and impugns the finding recorded by the Income Tax Appellate Tribunal (Tribunal, for short) in their order dated 13th April, 2012 granting depreciation @ 60% .....

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..... dent-assessee, who is present on advance notice, has drawn our attention to another decision dated 15th December, 2011 in CIT versus Birlasoft Limited ITA No. 1284/2011. Special Leave to Appeal filed against the said decision was dismissed by order dated 14th February, 2014. We also notice that there is delay of 395 days in re-filing of the appeal. However, as we find that the appeal on merits do .....

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