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        Income Tax

        2014 (1) TMI 1856 - HC - Income Tax

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        Gujarat HC Allows Depreciation on Intangible Assets in Re-Opened Assessment The Gujarat HC upheld the re-opening of assessment proceedings, allowing depreciation on intangible assets. The court considered substantial questions of ...
                        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 Allows Depreciation on Intangible Assets in Re-Opened Assessment

                            The Gujarat HC upheld the re-opening of assessment proceedings, allowing depreciation on intangible assets. The court considered substantial questions of law regarding the validity of re-opening due to a change of opinion and compliance with IT Act provisions.


                            The Gujarat High Court admitted a Tax Appeal for consideration of substantial questions of law related to quashing re-assessment proceedings and allowing depreciation on intangible assets. Key questions include the validity of re-opening due to change of opinion and fulfillment of pre-requisites for invoking IT Act provisions.
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