The assessee is entitled to depreciation on account of capitalization of engineering service fees paid to a foreign company


Court :
IN THE HIGH COURT OF DELHI AT NEW DELHI

Brief :
a:

Citation :
IN THE HIGH COURT OF DELHI AT NEW DELHI ITA No. 76 of 2006 Judgment reserved on: May 21, 2007 Judgment delivered on: May 24, 2007 Commissioner of Income Tax Delhi-IV, New Delhi ...Appellant Through Mrs. Prem Lata Bansal, Advocate Versus M/s Gujarat Guardian Ltd. M-38/1, International Business Centre Connaught Place, New Delhi ...Respondent Through Mr. Ajay Vohra with Ms. Kavita Jha, Advocates Coram: MR. JUSTICE MADAN B. LOKUR AND MR. JUSTICE V.B. GUPTA

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Community
  • Daily E-Newsletter
  • Unlimited Judgements Access
  • Profile Visitors
  • Link Social Profiles
  • Featured Job Posts
  • Pro Badge
  • Expert GST Guidance
  • Unlimited Forum Replies
  • Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

 



Judgement posted by

Chartered Accountant

Here to Help!!!

Comments




CCI Pro



Company
19 October 2026
Accountants/Articles (Freshers/Experienced)

ADY & CO.

New Delhi

Graduate (Any)

View Details
Company
10 November 2026
Direct Tax Manager

CAAQ CONSULTANCY PVT LTD

New Delhi

CA Final

View Details
Company
ARTICLESHIP 07 November 2026
Article Assisstant

DPV & Associates

Chennai

CA Inter

View Details
Company
13 November 2026
Accountant

New Mobile India

Muzaffarpur

B.Com

View Details
Company
12 November 2026
Tax Product Specialist

BharatX.ai

Gurgaon

B.Com

View Details
Company
Featured 29 October 2026
Accounts Executive

Synergy Keystone

Chennai

B.Com

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details