2014 (3) TMI 1207

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....e Respondent : None. ORDER JUDGMENT: (Per the Hon'ble The Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is sought to be preferred against a portion of the impugned judgment and order dated 30.08.2013 in connection with the appeal being ITA.No.130/Hyd/2013 preferred before the learned Tribunal in relation to the assessment year 2004-05 and sought to be admitted on the following suggested ....

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....corded the fact that the assessee claimed depreciation on plant and machinery taken on lease from M/s. IVRCL on 30.03.2001. It is in consonance with the agreement. However, the Tribunal has not agreed with the contention of the assessee's counsel in its appeal in quantum addition. Therefore, if the assessee claims any deduction for any reason under law and such deduction is not allowed, this canno....