M/S MANGALORE GANESH BEEDI WORKS vs. COMMISSIONER OF INCOME TAX, MYSORE

The appeals are disposed of in the above terms

Section 35A and 35AB of the Act? iii) Whether the Tribunal had erred in directing the Assessing Officer 1 Page 2 JUDGMENT to capitalize the value of trademarks, copyright and technical know-how by treating the same as plant and machinery and grant depreciation