2018 (8) TMI 297 - SCH - Income Tax

Deductible / Exempted income u/s 10(29) - depreciation to be excluded from the income or not - CIT(A) allowed the computation after excluding depreciation as part of the expenditure and taking gross receipts from warehousing and Inland Container Depot/ Container Freight Station ( ICD/CFS ) - Held that - Special Leave Petition is dismissed both on the ground of delay and merits. Pending applications, if any, stand disposed of.