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S.S. Embroiders,, Amritsar. vs Department Of Income Tax on 17 April, 2012 cites

S.S.M. Brothers (P) Ltd. And Ors. vs Commissioner Of Income Tax (Central) ... on 12 January, 1999

iv) ACIT Cir.2, Surat Vs. M/s. Anita Exports, Surat, ITA No.2892/AHD/2009 for the A.Y. 2006-07, dated 08/07/2011. 7.1. The Ld. counsel for the assessee, further relied upon the decisions of the Hon'ble Supreme Court in the case of S.S.M. Brothers (P) Ltd. and Others vs. CIT reported in 243 ITR 418 and in the case of CIT vs. Oracle Software India Ltd. reported at 320 ITR 546 (SC). He also invited our attention to various orders done by the A.O. available at pages 16 to 65 of the paper book where the A.O. on identical issues in different cases of assessees had allowed higher depreciation of 50% in the same i.e. Amritsar charge.
Supreme Court of India Cites 2 - Cited by 10 - Full Document

Commr.Of Income Tax-V,New Delhi vs M/S Oracle Software India Ltd on 13 January, 2010

iv) ACIT Cir.2, Surat Vs. M/s. Anita Exports, Surat, ITA No.2892/AHD/2009 for the A.Y. 2006-07, dated 08/07/2011. 7.1. The Ld. counsel for the assessee, further relied upon the decisions of the Hon'ble Supreme Court in the case of S.S.M. Brothers (P) Ltd. and Others vs. CIT reported in 243 ITR 418 and in the case of CIT vs. Oracle Software India Ltd. reported at 320 ITR 546 (SC). He also invited our attention to various orders done by the A.O. available at pages 16 to 65 of the paper book where the A.O. on identical issues in different cases of assessees had allowed higher depreciation of 50% in the same i.e. Amritsar charge.
Supreme Court of India Cites 7 - Cited by 104 - S H Kapadia - Full Document
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