(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 questions 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.26,46,875/- made on account of bad debts?"
[B] "Whether the Appellate Tribunal is right in law and on facts in deleting the addition of Rs.73,10,170/- made on account of software expenses as revenue expenses, withdrawing the depreciation of Rs.11,23,236/- already allowed ?"
[C] "Whether the Appellate Tribunal is right in law and on facts in holding that Rs.8,32,000/- is not taxable as deemed income u/s 2(22)(e) of the act?"
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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