Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

disallowing 50% depreciation on “Purely Temporary Erections” used for less than 180 days? iv) Whether, the Learned Income Tax Appellate Tribunal “A” Bench, Kolkata erred in Law in not treating the 100% 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