Court held that , S.260A(4) confers power on the Court to hear , for the reasons to be recorded , the appeal on any other question of law not formulated by it, if the Court is satisfied that such a question arises . Additional question was framed whether the assesse can disclaim depreciation when it claimed deduction u/s 80HH .( AY. 1989-90)
CIT v. Auto Mobile Corporation of Goa Ltd ( 2018) 405 ITR 310/ 164 DTR 168 ( Bom) (HC)
S. 260A : Appeal – High Court -Formulation of additional substantial question of law – Court has the power to frame an additional substantial question of law even at the time of hearing of appeal [ S.32, 80HH, 260A(4 )]