Gujarat High Court
Dy. C.I.T. (Asst.) vs Sun Pharmaceuticals Ind. ... on 26 November, 2014
Author: Ks Jhaveri
Bench: Ks Jhaveri, K.J.Thaker
O/TAXAP/93/2000 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 93 of 2000
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DY. C.I.T. (ASST.)....Appellant(s)
Versus
SUN PHARMACEUTICALS IND. LTD....Opponent(s)
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Appearance:
MR KM PARIKH, ADVOCATE for the Appellant(s) No. 1
MR SN SOPARKAR, ADVOCATE for the Opponent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE KS JHAVERI
and
HONOURABLE MR.JUSTICE K.J.THAKER
Date : 26/11/2014
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE KS JHAVERI) Pursuant to the order passed by this Court in Civil Application (OJ) No.546 of 2010 of even date, the appeal is also admitted on the following substantial question of law: "Whether, the Appellate Tribunal is right in law and on facts in holding that depreciation not claimed for by the assessee, cannot be allowed as a deduction despite the introduction of the concept of block of assets ?"
(K.S.JHAVERI, J.) Page 1 of 2 O/TAXAP/93/2000 ORDER (K.J.THAKER, J) pawan Page 2 of 2