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Depreciation not claimed cannot be allowed in rectification U/s. 154
Case Law Details
- Case Name
- Commissioner of Income-tax, UdaipurVs Historic Resort Hotels (Rasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
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HIGH COURT OF RAJASTHAN
Commissioner of Income-tax, Udaipur
Versus
Historic Resort Hotels
D.B. IT Appeal No. 17 of 2012
MAY 9, 2012
ORDER
By The Court
This income-tax appeal by the revenue under section 260-A of the Income-tax Act, 1961 (‘the Act’) is directed against the judgment and order dated 09.12.2011 as passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur (‘the ITAT’) in Appeal No.210/JU/2010 relating to the assessment year 2000-01.
2. The revenue seeks to maintain this appeal on the question as to whether the ITAT has rightly affirmed the order...
