9911796707
TMI Blog2018 (1) TMI 1558X X X X Extracts X X X X X X X X Extracts X X X X ..... BAY HIGH COURT ] in respect of the same Respondent-Assessee for the assessment year 2002-03 and 2003-04, the question as proposed does not give rise to any substantial question of law. Thus, not entertained. Claim of depreciation on 'goodwill' - HELD THAT:- Issue herein was also raised by the Revenue in [ 2018 (1) TMI 900 - BOMBAY HIGH COURT] in respect of the same Respondent -Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a/w Mr. Madhur Agrawal, i/b Mr. Atul Jasani, for the Respondent ORDER 1. This Appeal under Section 260A of the Income Tax Act, 1961 ( the Act for short) challenges the order dated 17 September 2014 passed by the Income Tax Appellate Tribunal ( Tribunal for short). This Appeal relates to the assessment year 2006-07. 2. The Revenue urges the following questions of law for our consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether on the facts and circumstances of the case and in law, the Tribunal was right in holding that the Head Office expenses cannot be allocated to profits derived from 100% export oriented units falling under Section 80(A)? 5. Whether on the facts and circumstances of the case and in law, the Tribunal was right in allowing the claim of depreciation on 'goodwill'? 3. Re. Question 4: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Appeal No. 112 of 2015 in respect of the same RespondentAssessee for the assessment year 200203 and 200304, the question as proposed does not give rise to any substantial question of law. Thus, not entertained. 4. Re. Question 5: (a) It is an agreed position between the parties that the impugned order of the Tribunal follows its order in respect of the same RespondentAssessee for the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the decision of its coordinate bench in Mahindra Mahindra Ltd. ITA No. 8597/M/2010. The Revenue has preferred an Appeal from the aforesaid order being Income Tax Appeal No. 691 of 2013 and the same has been admitted on 8 March 2013. 7. Registry is directed to communicate a copy of this order to the Tribunal. This would enable the Tribunal to keep papers and proceedings relating to the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
