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1. |
ITA No. 1976/Del/2006 |
M/s C.L.C. & Sons Pvt. Ltd. |
1.
2.
3. |
Honble President
Honble VP(Zonal)
Shri. Rajpal Yadav, JM. |
Whether, on the facts and circumstances of the case, assessee is entitled to claim depreciation on the value of all intangible assets falling in the category of any other business or commercial rights, without coherence of such rights with the distinct genusis/ catogary if intangible assets like know how, patents, copyrights, trade marks, licences and franchises as defined U/s 32(1) (II) of the I.T. Act. |
Fixed after the disposal of Honble High Court in the case of CLC Global Ltd. which is pending before Honble High Court. |
|
2. |
ITA No. 1999 & 2000/Del/2008 |
M/s National Agricultural Co-op. Mkt. Federation of India, New Delhi. |
1.
2.
3. |
S/Shri.
R.P.Tolani, J.M.
I.P.Bansal, JM.
R.C.Sharma, AM. |
Whether on the facts and circumstances of the case, where claim of damages and interest thereon is deputed by the assessee in the court of law, deduction can be allowed for the interest claimed on such damages while computing business income. |
