2019 (6) TMI 1167

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..... nsideration of following substantial questions of law:- i. Whether the Tribunal erred in holding that the Appellant is not entitled to depreciation of ₹ 93,75,63,113/- on leased assets? ii. Whether the Tribunal ought to have allowed the Appellant s claim for deduction of ₹ 27,52,444/- as payment towards scientific research assistance? iii. Whether the Tribunal erred in uphold .....

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..... ,444/- as payment towards scientific research assistance? iii. Whether the Tribunal erred in upholding the reduction of exemption claimed by the Appellant under section 10 of the Act and in this regard relying upon the provisions of section 14A of the Act? 2. We notice that the appellant-assessee has raised following questions:- a. Whether the Tribunal erred in s .....

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..... provisions of section 41(4) of the Act as in the earlier years deduction had not been allowed in respect of write off of such bad debts under section 36(1)(vii)? d. Whether the Tribunal ought to have held that income earned by the Appellant from a foreign branch could not be assessed in India in view of the tax treaty between India and the respective Country? e. Whether the .....

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