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Padmavati Properties & Trust Pvt. Ltd., ... vs Ito, Wd-11(3), Kolkata, Kolkata on 27 July, 2017 cites

Trio Elevators Company(India) Ltd.,, ... vs Assessee on 8 March, 2016

a) Delhi Tribunal in the case of ThyssenKrupp Elevator (India) (P) Ltd vs ACIT reported in (2014) 50 taxmann.com 279 (Delhi-Trib.) dated 29.8.2014 The brief facts of this case is that the assessee had acquired the 'Elevator Division' business of ECE Industries Ltd, which comprised of marketing, selling, erection, installation, commissioning service, repair, maintenance and modernization including major repairs of products on slump basis. The assessee's claim for depreciation in respect of Annual Maintenance Contract (AMC) for 'Elevator division' within the meaning of business or commercial rights of similar nature under section 32(1)(ii) was rejected by revenue authorities. HELD
Income Tax Appellate Tribunal - Ahmedabad Cites 8 - Cited by 6 - Full Document
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