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S. 32 Deduction for depreciation allowable irrespective of treatment in books.
Case Law Details
- Case Name
- Mapex Infrastructure (P.) Ltd. Vs Commissioner of Income Tax (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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HIGH COURT OF CALCUTTA
Mapex Infrastructure (P.) Ltd.
versus
Commissioner of Income-tax
IT APPEAL NO. 447 OF 2007
OCTOBER 19, 2012
JUDGMENT
Kalyan Jyoti Sengupta, Actg. CJ. – The above appeal is directed against the judgment and order dated 9th March 2007 passed by the Income Tax Appellate Tribunal, ‘E’ Bench, Kolkata in I.T.A. 2087 (Kol) of 2006 for the assessment year 2003-04. It was admitted by an order dated 23rd August, 2007 on the following substantial questions of law:-
“1. Whether on a true and proper interpretation of the provisions of explanation 5 to Sectio...
