M/S MANGALORE GANESH BEEDI WORKS vs. COMMISSIONER OF INCOME TAX, MYSORE
The appeals are disposed of in the above terms
C.A. No.-010547-010548 - 2011Supreme Court15 Oct 2015
Section 35ASection 37
depreciation on
the Intellectual Property Rights was rejected by the Commissioner of
Income-Tax (Appeals).
4
Page 5
JUDGMENT
12.
As a result of the appellate order, the Revenue was aggrieved by
the deduction granted to the Assessee in respect of legal expenses and so it
preferred an appeal before the Tribunal. The Assessee was aggrieved by the
rejection