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The High Court of Bombay ruled that the sum of Rs. 47,207 paid by the assessee to Moellar was not a permissible deduction. However, the assessee was allowed depreciation on that amount as part of the cost of the plant under the Income-tax Act, 1961. Uniformity in such matters was emphasized to avoid confusion. In a separate assessment for the year 1970-71, the second question was answered in favor of the assessee, following a previous judgment in a similar case.
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