COMMISSIONER OF INCOME TAX Vs. RFCL LIMITED

JUDGEMENT

(1.) All these appeals have been preferred by the Commissioner of Income Tax, Shimla, (hereinafter referred to as the Revenue), under Section 260-A of the Income Tax Act, 1961.

(2.) ITA Nos. 12 and 15 of 2014 are directed against the composite order, dated 29th April, 2013, passed by Income Tax Appellate Tribunal, Chandigarh, (for short, the Appellate Tribunal), in ITA Nos. 189 & 190/Chd/2013, pertaining to assessment years 2006-07 and 2009-10, while ITA Nos. 4 and 13 of 2014 have been preferred by the Revenue against the common order, dated 2nd April, 2013, passed by the Appellate Tribunal, in ITA Nos. 293 and 294/Chd/2012, qua the assessment years 2007-08 & 2008-09, whereby the appeals filed by the assessee (respondent herein) came to be allowed in terms of the impugned orders and the Assessing Officer was directed to allow the claim of the assessee vis.- -vis. the depreciation on goodwill and also depreciation on intangible assets.

(3.) Feeling aggrieved, the Revenue has challenged the orders of the Appellate Tribunal by the medium of these appeals.