https://www.taxtmi.com/caselaws?id=278387 The court condoned a substantial delay of 433 days in re-filing the appeal due to the appellant's counsel's clerk's illness and unfamiliarity with the new e-filing system. A cost of Rs. 5,000 was imposed on the appellant to be paid to the Delhi High Court Bar Association Library Fund within two weeks. The court also framed a question of law on the entitlement to additional depreciation under Section 32(1)(iia) of the Income Tax Act, 1961, focusing on the installation date of machinery for depreciation calculation. The appeal was directed to be listed in the "Regular List" for streamlined progression of the legal proceedings. en-us Tue, 09 Dec 2014 00:00:00 +0530 Wed, 30 Jan 2019 06:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278387 The court condoned a substantial delay of 433 days in re-filing the appeal due to the appellant's counsel's clerk's illness and unfamiliarity with the new e-filing system. A cost of Rs. 5,000 was imposed on the appellant to be paid to the Delhi High Court Bar Association Library Fund within two weeks. The court also framed a question of law on the entitlement to additional depreciation under Section 32(1)(iia) of the Income Tax Act, 1961, focusing on the installation date of machinery for depreciation calculation. The appeal was directed to be listed in the "Regular List" for streamlined progression of the legal proceedings. Case-Laws Income Tax Tue, 09 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278387