M/S FIDELITY BUSINESS SERVICES INDIA PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,VINEET KOTHARI

234 held that Section 254(1) of the Act empowers the Date of Judgment :23-07-2018 I.T.A.No.512/2017 M/s. Fidelity Business Services India Pvt. Ltd., Vs. Assistant Commissioner of Income-Tax, & Anr. 73/86 Tribunal to recall its previous Order where the Assessee could not be present at the time of hearing and hear the Appeal again on merits even

THE COMMISSIONER OF INCOME-TAX vs. M/S ING VYSYA BANK LTD

The appeal is dismissed

Bench: P.S.DINESH KUMAR,C.M. POONACHA

depreciation rate is spelt out in the Schedule to the Income-tax Act in our opinion is not conclusive as to the nature of the expenditure and whether it resulted in enduring advantage to a particular assessee. It is nobody's case that the assessee is dealing with computer softwares or is in the business of any related services. Rather

LANGDON & SEAH CONSULTING INDIA PRIVATE LIMITED

The appeal is dismissed

Bench: VINEET KOTHARI

depreciation rate is spelt out in the Schedule to the Income-tax Act in our opinion is not conclusive as to the nature of the expenditure and whether it resulted in enduring advantage to a particular assessee. It is nobody's case that the assessee is dealing with computer softwares or is in the business of any related services. Rather