Court :
Supreme Court
Brief :
A short question which arises for determination in this civil appeal is – whether the Income Tax Appellate Tribunal was, on the facts and circumstances of this case, justified in upholding the order of the Commissioner of Income Tax (Appeals) directing the Assessing Officer to allow the claim of depreciation as per the Income Tax Rules, 1962, for the purposes of computing the book profit under Section 115J of the Income Tax Act, 1961? In this civil appeal, we are concerned with Assessment Year 1990-1991.
Citation :
M/s. Dynamic Orthopedics Pvt. Ltd. ...Appellant(s) Versus Commissioner of Income Tax, Cochin, Kerala ... Respondent(s)
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