Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
depreciation as revenue expense and in wrongly applying the provisions of Section 32(1) of the Income Tax Act, 1961 on “Purely Temporary Erections” used for less than 180 days? 3 v) Whether, the Learned Income Tax Appellate Tribunal “A” Bench, Kolkata erred in Law in upholding the addition of Rs.21,376/- made by the Assessing Officer