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        Income Tax

        2001 (2) TMI 53 - HC - Income Tax

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        Court dismisses appeal on depreciation for flats in New Delhi based on possession agreement The High Court of Madras dismissed the appeal against the Income-tax Appellate Tribunal's order regarding depreciation on certain flats in New Delhi. The ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                          Court dismisses appeal on depreciation for flats in New Delhi based on possession agreement

                          The High Court of Madras dismissed the appeal against the Income-tax Appellate Tribunal's order regarding depreciation on certain flats in New Delhi. The court held that depreciation is allowed once possession is taken based on an agreement, aligning with precedent. No substantial question of law was identified, leading to the dismissal of the appeal.


                          The High Court of Madras dismissed the appeal against the Income-tax Appellate Tribunal's order regarding depreciation on certain flats in New Delhi. The court ruled that once possession is taken based on an agreement, depreciation is allowed. The decision was in line with a previous case law and no substantial question of law was found. The appeal was therefore dismissed.
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