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Assessee entitled to depreciation on toll road/bridge constructed by it under concession agreement
Case Law Details
- Case Name
- Commissioner of Income Tax Vs. M/s Noida Toll Bridge Co Ltd (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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HIGH COURT OF ALLAHABAD
Commissioner of Income-tax
Versus
Noida Toll Bridge Co. Ltd.
IT APPEAL NO. 316 OF 2011
NOVEMBER 8, 2012
JUDGMENT
1. This Income Tax Appeal filed by the Commissioner of Income Tax under 260-A of the Income Tax Act, 1961 (in short, the Act) arises out of order dated 4.4.2011 passed by the Income-Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi in ITA No. 4765/Del/2010 for the assessment year 2005-06.
2. We have heard Shri Shambhu Chopra, learned counsel appearing for the Income Tax Department. Shri S.R. Patnaik, Ms. Akansha Agarwal and Shri ...
