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TMI Blog2015 (11) TMI 1844X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances of the case, the Tribunal erred in law in upholding that value of scrap items lying on the shop floor at the end of relevant year can be added to closing stock on an estimate basis, notwithstanding the consistent system of accounting followed by the appellant? 2) Whether on the facts and circumstances of the case, the Tribunal erred in law in holding that first insurance premium paid a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed under section 80IA of the Act in respect of profit derived from captive power generating unit, on the ground that profit of the said unit was to be computed by adopting the transfer price of power as the rate at which power was supplied by local State Electricity Board/ Haryana State Electricity Board ('HSEB') to the Dharuhera unit? 6) Whether on the facts and circumstances of the case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal erred in law in upholding disallowance of expenditure of Rs. 1.43 lacs incurred towards distribution of motor vehicles to winners of game shows organized by TV channels under section 40(a)(ia) on the ground that the appellant failed to deduct tax at source therefrom under section 194B of the Act? 9) Whether on the facts and circumstances of the case, the Tribunal erred in law in uphold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 41 of the Act? 11) Whether on the facts and circumstances of the case, the Tribunal erred in law in upholding disallowance of additional depreciation of Rs. 33.48 lacs claimed under section 32(1)(iia) of the Act on computers installed at supervisory offices located in the compound of manufacturing plants located at Gurgaon and Dharuhera, on the ground that the appellant failed to prove with evid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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