(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) Heard Mr.M.R.Bhatt, learned senior standing counsel assisted by Mrs.Mauna M. Bhatt, learned standing counsel for the revenue.
ADMIT.
We formulate the following substantial question of law which arises in this appeal:-
[A] "Whether the Appellate Tribunal is right in law and on facts in deleting the addition of Rs.3,88,722/- made on account of bad debt?"
[B] "Whether the Appellate Tribunal is right in law and on facts in deleting the addition of Rs.43,78,080/- made on account of claim of software expenses treating as revenue expenses, withdrawing the depreciation of Rs.8,20,890/- already allowed ?"
Issue notice to the other side. Paper book be filed within 3 months.
[V.M.SAHAI, J.] [N.V.ANJARIA, J.] ..mitesh..
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