Tribunal held that just because the High Court had admitted the appeals filed by the assessee, the Tribunal could not take a different view in the present appeals filed by the assessee.( AY.2011-12, 2014-15)
Avm Productions v .ACIT (2020) 78 ITR 42 (SN) ( Chennai) (Trib)
S.32: Depreciation — Cost of construction of office block — High Court admitting the appeal of earlier year- Not entitle to depreciation following earlier year .[ S.254(1), 260A ]