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COMMISSIONER OF INCOME-TAX versus BPL SYSTEMS AND PROJECTS LTD.

Appeal of appellant's powers to the Tribunal before the Tribunal, though he has not appealed, is contrary to the First Appellate Authority's Indian Income Tax Act, 1961, Sections 253 (4) and 254 (4). Can support an appeal order on any basis decided against. The Indian Income Tax (Appellate Tribunal) Rules, 1963, Rr 22 and 27 determine the cost of capital or revenue, electronic equipment makers, electronics due to the acquisition of designs and drawings for the manufacture of communication power lines. The industry changes rapidly. Technological advances and new inventions or systems become obsolete in the short run only and costs alone are meant to improve efficiency or make a profit. Profit is not a permanent degree. advocate from Jhudo lawyer