Gujarat High Court
Commissioner vs Indian on 9 August, 2011
Author: Akil Kureshi
Bench: Akil Kureshi
Gujarat High Court Case Information System
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TAXAP/942/2010 1/ 1 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 942 of
2010
=========================================================
COMMISSIONER
OF INCOME TAX-II - Appellant(s)
Versus
INDIAN
RESEARCH & MANIFESTATION LABORATORIES PVT LTD - Opponent(s)
=========================================================
Appearance
:
MRS
MAUNA M BHATT for
Appellant(s) : 1,
None for Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI
Date
: 09/08/2011
ORAL ORDER
(Per : HONOURABLE MR.JUSTICE AKIL KURESHI) The Tax Appeal is admitted for consideration of the following substantial question of law:-
"Whether the Appellate Tribunal is right in law and on facts in holding that the assessee is entitled to depreciation at the enhanced rate of 60% on equipments like routers, modems etc. which are a part of computer network or computer system and cannot be taken to be covered by the term 'computers including computer software' used in Appendix-I of Income Tax Rules providing for depreciation rates?"
[AKIL KURESHI, J.] [MS.
SONIA GOKANI, J.] mrp Top