COMMISSOINER OF I.T.,DELHI -IV vs. M/S H.B.LEASING & FINANCE CO.LTD.
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2003 Having heard learned counsel for the parties, we are of the view that the order of the Tribunal involves substantial questions of law. ADMIT. The following questions are framed for adjudication: . ''
Whether the Tribunal was correct in law in holding that the assessee was entitled to depreciation @ 100% on tankers mounted on the chassis of the trucks? .
Whether the Tribunal was correct in law in directing the grant of higher rate of depreciation on leased out trucks to Indian Oil Corporation?'' . The appellant shall file within three months ten copies of the cyclostyled paper books, containing all documents on which reliance was placed before the Tribunal, including any order/orders, either in the case of the assessee itself or in the case of any other assessee, which has been followed by the Tribunal. The appeal shall be listed for hearing in the regular course along with ITA No.6/2000. . . D.K. JAIN, J . . . MADAN B. LOKUR, J NOVEMBER 27, 2003 ss . .