2019 (1) TMI 1968

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..... appeal under Section 260A of the Income Tax Act, 1961, raising the following substantial questions of law: " I. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law, in holding that the assessee is entitled for depreciation @ 40% on vehicles given on lease under hire purchase agreement? II. Whether, on the facts and in the circumstances of the case, the Tr .....

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..... xtent of Rs. 1,10,70,255/-. But, the Assessing Officer gave credit only to the extent of Rs. 1,08,39,129/-. The certificates for the value of Rs. 2,31,126/- were found to be defective. But, the Tribunal recorded a factual finding that the assessee had no control in respect of the issue of TDS Certificate. 5. In the light of such factual findings, we do not think that the second question of law a .....

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