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        Income Tax

        2001 (12) TMI 891 - HC - Income Tax

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        Gujarat HC dismisses Revenue's appeal on transfer issue, upholds depreciation claim by Limited Company The Gujarat HC dismissed the Revenue's appeal as no transfer was proven, and the Limited Company claimed depreciation only on assets from the partnership ...
                        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.

                              Gujarat HC dismisses Revenue's appeal on transfer issue, upholds depreciation claim by Limited Company

                              The Gujarat HC dismissed the Revenue's appeal as no transfer was proven, and the Limited Company claimed depreciation only on assets from the partnership firm. The Tribunal's decision was upheld, finding no substantial question of law.


                              The Gujarat High Court dismissed the appeal by the Revenue as no transfer was proven based on evidence, and the Limited Company claimed depreciation only on assets received from the partnership firm. The Tribunal's order was upheld, stating no substantial question of law arose.
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