Commissioner Of I. Tax (Exemption) v. Sanskriti Educational Society

$~23 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 508/2016 COMMISSIONER OF I. TAX (EXEMPTION) ..... Appellant Through: Mr. P. Roychoudhuri, Sr. Standing Counsel. versus SANSKRITI EDUCATIONAL SOCIETY ..... Respondent Through: None.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI

O R D E R

% 09.11.2016 The question of law urged is whether the assessee could have claimed the depreciation of `2,06,40,329/- that according to the Assessing Officer amounted to double deduction since purchase of its assets were claimed as expenditure.

We notice that the ITAT followed the decision of this Court in a previous order in the assessee's case - Director of Income Tax (Exemption) v. M/s Sanskriti Educational Society and other connected cases, (ITA 348/2014, decided on 18.11.2014). In the circumstances, no question of law arises; the appeal is dismissed.

S. RAVINDRA BHAT, J NAJMI WAZIRI, J NOVEMBER 09, 2016 /vikas/