2018 (12) TMI 1949

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..... withering trough is not covered under new Appendix-I of the Income Tax Rules, 1962 and is not entitled for higher rate of depreciation - Whether the claim for depreciation on intangible assets acquired on purchase of the Dulabh Cherra Tea Estate, as a going concern, and used while carrying business is allowable under the provisions of the Income Tax Act, 1961? - applicability of section 115JB - H .....

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..... e - For respondent ORDER GA 3239 of 2018 Sufficient cause is shown. The delay in filing the appeal is condoned. Let the appeal be registered by the department immediately. The application for condonation of delay (GA 3239 of 2018) is allowed. GA 3241 of 2018, ITAT 297 of 2018 This is an appeal under Section 260A of the Income Tax Act, 1961. Upon hearing learned Coun .....

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..... trough is not covered under new Appendix-I of the Income Tax Rules, 1962 and is not entitled for higher rate of depreciation ? iv) Whether the claim for depreciation on intangible assets acquired on purchase of the Dulabh Cherra Tea Estate, as a going concern, and used while carrying business is allowable under the provisions of the Income Tax Act, 1961? v) Whether Section 115JB of the Incom .....

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