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TMI Blog2019 (7) TMI 1888X X X X Extracts X X X X X X X X Extracts X X X X ..... to be temporary structures - HELD THAT:- On examination of the impugned order of the tribunal [ 2016 (8) TMI 1555 - ITAT KOLKATA] we find that its finding that the subject structure of the respondent was temporary and not permanent was substantially derived from the findings of the tribunal in respect of the same respondent for the earlier assessment years. This finding of fact has not been challe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Pratyush Jhunjhunwala, Adv. and Mr. Siddharth Das, Adv. RE: ITA No. 55 of 2018 The Court : On 17th May, 2018 this appeal was admitted to be heard on the following substantial questions of law:- "(i) Whether the Tribunal in coming to its finding that the hoarding structures of the assessee, which is an advertising company, qualify for depreciation at the rate 100% by treating these hoardin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny superior Court. Mr. Bhowmick, learned advocate appearing for the appellant, could not show us any case made out by his client in the subject assessment year that there was any technological advancement or modification in the temporary structure in such a manner so as to classify it as a permanent one. In those circumstances, the issue as to whether the subject structure was temporary or perma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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