2010 (9) TMI 205

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....he appellant. ADARSH KUMAR GOEL, J. 1. This appeal has been preferred by the revenue under Section 206A of the Income Tax Act, 1961 (in short "the Act") against the order of the Income Tax Appellate Tribunal, Delhi Bench 'C', New Delhi (hereinafter referred to as "the Tribunal") dated 9.10.2009 passed in ITA No. 2984/Del/09, for the assessment year 2006-07, proposing following questions of l....

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.... scientific research, no depreciation is allowed under s. 32 on the same asset. There is a fundamental axiom that double deduction is not intended unless there is a clear statutory indication to the contrary? (ii) Whether on the facts and in the circumstances of the case, the learned ITAT was justified in holding that the expenditure of Rs.19,49,182/- claimed to have been contributed to HSAM Bo....