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(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) This Appeal is admitted on the following substantial question of law :-

"Whether the Tribunal below committed substantial error of law in allowing the claim of depreciation on routers at the rate of 60% by treating the same as "computers including computer software" indicated in Appendix-I of the Income Tax Rules providing for depreciation rates.
Let this Appeal be heard along with Tax Appeal No.942 of 2010.
(BHASKAR BHATTACHARYA, ACTING CJ.) (J.B. PARDIWALA, J.) zgs/-