2015 (12) TMI 1764

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....a delay of 678 days in re-filing the appeal. The explanation offered is the standard one regarding the practice directions issued by this Court for e-filing of the appeals. As has already been observed by this Court in several orders, the practice directions were issued after consultation with the bar and after giving sufficient time for the bar to get acquainted with the requirement of e-filing. ....

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....tionally comparable? (ii) Whether the ITAT has not erred in allowing depreciation on Docking stations and Rack 42u at the rate of 60% when such items do not form part of 'Computers' which are depreciable @ 60% but form part of 'plant and machinery' which are depreciable @ 15%? (iii) Whether the ITAT has not erred in allowing depreciation on computer and peripheral....

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....ning one time club entry charges has been held to be a revenue expenditure and is covered in favour of the Assessee by the decision of this Court in CIT v. Samtel Color Ltd. [2009] 180 Taxman 82 (Del). 5. Issues (ii) and (iii) concerning the rate of depreciation on computers and peripherals is covered in favour of the Assessee by the decision of this Court in Commissioner of Income Tax v. BSES ....