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TMI Blog2019 (3) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... isions to Explanation-3 to section 43 (1) of the Income Tax Act, 1961, and thereby allowing full claim of depreciation of ₹ 61,48,20,284/- on intangible assets worth ₹ 500 crore? (B) Whether the Income Tax Appellate Tribunal was justified in allowing carry forward of unabsorbed business losses and depreciation in the facts of this case? (C) Whether the Income Tax Appellate Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 19-2-2019 - MS. JUSTICE HARSHA DEVANI AND DR. JUSTICE A. P. THAKER For the Appellant : MRS MAUNA M BHATT(174) For the Respondent : None ORAL ORDER (PER : MS. JUSTICE HARSHA DEVANI) 1. Mrs. Mauna Bhatt, learned Senior Standing Counsel has invited the attention of the court to earlier orders passed by this court in Tax Appeal No. 634 of 2013, Tax Appeal No. 229 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of unabsorbed business losses and depreciation in the facts of this case? (C) Whether the Income Tax Appellate Tribunal was justified in confirming the order of the Commissioner (Appeals) allowing interest expenses of ₹ 40,99,56,735/- on Deep Discount Bonds (DDBs) ? (D) Whether the Income Tax Appellate Tribunal was justified in confirming the order of the Commissioner (Appeals) allowi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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