2014 (6) TMI 938

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ta (Vice-President) This appeal by the assessee for the assessment year 2007-2008 is directed against the orders of the CIT(A). 2. The only effective ground of the appeal of the assessee is as under: "The ld.CIT(A) has erred in law and on the facts of the case in confirming the action of the ld.AO in disallowing depreciation of Rs. 1,62,300/- on intangible assets as holding that dep....