Case Law Details
Case Name : Premier Book Company Vs Addl. CIT (ITAT Delhi)
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Delhi
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Premier Book Company Vs Addl. CIT (ITAT Delhi)
M/s Premier Book Company (Appellant) has filed the current appeal challenging the order by the Commissioner of Income Tax (Appeals) (CIT(A)) dated June 03, 2016 pertaining to Assessment Year (A.Y) 2010-11, which upheld the disallowance of depreciation on tenancy rights.
The Assessing Officers disallowed the claim under section 32(1)(ii) of the Income Tax Act 1961 (“the IT Act”) which provides that the
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