2014 (1) TMI 1856

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..... on record? 2. Whether the Appellate Tribunal is right in law and on facts in holding that the AO had not fulfilled pre-requirement for invoking the provision of explanation fee to section 43(1) of the IT Act and thereby in allowing the full claim of depreciation at ₹ 62.5 crore on intangible assets worth ₹ 500 crore?” - Tax Appeal No. 634 of 2013 - - - Dated:- 20-1-2014 - Akil K .....

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