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Case Law Details

Case Name : Tristar Container Services (Asia) Pvt. Ltd. Vs ACIT (ITAT Chennai)
Related Assessment Year : 2007-08 to 2012-13
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Tristar Container Services (Asia) Pvt. Ltd. Vs ACIT (ITAT Chennai)

Ld. counsel for the assessee, submitted that the assessee has taken containers on lease. In the books of account, the containers were taken as assets. The assessee also claimed depreciation on the containers in the income-tax computation. According to the Ld. counsel, the assessee added back the book depreciation and claimed containers lease rental as revenue expenditure. However, the Assessing Officer disallowed the claim of the assessee. The Assessing Offic

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