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of <h1>Assessee's General Question Not Substantial for Order Inclusion</h1> <h3>CIT, Kolkata-1 Versus Bata India Ltd</h3> The High Court of Calcutta held that a general question raised by the respondent assessee did not qualify as a substantial question of law for inclusion ... Depreciation on river bank embankment and that river bank embankment is to be treated as building - HELD THAT:- The question no.(vi) as framed is general in nature. Therefore, we do not consider it to be a substantial question of law to be included in the order. The clarification as sought is, thus, made. Urgent certified copy of this order, if applied for, be given to the appearing parties on priority basis. The High Court of Calcutta clarified that a general question framed by the respondent assessee was not considered a substantial question of law for inclusion in the order dated 18th August, 2014. The urgent certified copy of this order will be provided to the parties upon application.
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