2018 (1) TMI 1558

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DER 1. This Appeal under Section 260A of the Income Tax Act, 1961 ("the Act" for short) challenges the order dated 17 September 2014 passed by the Income Tax Appellate Tribunal ("Tribunal" for short). This Appeal relates to the assessment year 2006-07. 2. The Revenue urges the following questions of law for our consideration: 1. Whether on the facts and circumstances of the case and in law, th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n holding that the Head Office expenses cannot be allocated to profits derived from 100% export oriented units falling under Section 80(A)? 5. Whether on the facts and circumstances of the case and in law, the Tribunal was right in allowing the claim of depreciation on 'goodwill'? 3. Re. Question 4: (a) It is agreed position between the parties that the impugned order of the Tribunal a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....200203 and 200304, the question as proposed does not give rise to any substantial question of law. Thus, not entertained. 4. Re. Question 5: (a) It is an agreed position between the parties that the impugned order of the Tribunal follows its order in respect of the same RespondentAssessee for the assessment year 200203. The Revenue being aggrieved by the above order for assessment year 200203 of....