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Improvement of leasehold premises eligible for deduction
Case Law Details
- Case Name
- Commissioner of Income-tax Vs EDS Electronic Data Systems (India) (P.) Ltd. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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HIGH COURT OF DELHI
Commissioner of Income-tax
Versus
EDS Electronic Data Systems (India) (P.) Ltd.
S. RAVINDRA BHAT AND R.V. EASWAR, JJ.
IT APPEAL NO. 474 OF 2009
OCTOBER 4, 2012
JUDGMENT
S. Ravindra Bhat, J.
In the present appeal the following substantial questions of law have been urged for consideration: –
“(a) Whether the ITAT was correct in law in deleting addition of Rs. 2,05,08,030/- made by the Assessing Officer on account of expenditure incurred towards improvement of lease hold premises?
(b) Whether the ITAT was correct in law in allowing deduction u/s 10A which was ...
