Case Law Details
Case Name : Commissioner of Income-tax, Kolkata Vs Smifs Securities Ltd. (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
SUPREME COURT OF INDIA
Commissioner of Income-tax, Kolkata
V/s.
Smifs Securities Ltd.
CIVIL APPEAL NO. 5961 OF 2012
August 22, 2012
ORDER
None appears for the respondent, though served. Heard learned counsel for the Department. Leave granted. This civil appeal concerns the Assessment Year 2003-2004. Three questions arise for determination by this Court. They are as follows:
Question No.[a]: “Whether Stock Exchange Membership Cards are assets eligible for depreciation under Section 32 of the Income Tax Act, 1961? Whether, on the facts and in the circumstances of the case,...
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Please can you give me the ITAT judgement for the same.