COMMISSIONER OF INCOME TAX Vs. TEK CHAND DANG AND CO
LAWS(ALL)-1989-1-29
HIGH COURT OF ALLAHABAD
Decided on January 11,1989

COMMISSIONER OF INCOME-TAX Appellant
VERSUS
TEK CHAND DANG AND CO. Respondents

JUDGEMENT

- (1.) HAVING heard learned counsel for the parties, we are of the opinion that a question of law does arise from the Tribunal's order dated March 26, 1987, and we, therefore, direct the Appellate Tribunal to draw up a statement of the case and refer the following question for the opinion of this court: "Whether the Tribunal was legally justified in holding the hotel building as plant and directing allowance of depreciation at a higher rate ?"
(2.) THE application is, therefore, allowed.;


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.