DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2 1 1 AHMEDABAD, AHMEDABAD vs. SABARKANTHA DISTRICT CO-OPERATIVE MILK PRODUCERS UNION LIMITED, AHMEDABAD
Facts
The Revenue appealed against the CIT(A)'s order for AY 2015-16, which had deleted disallowances made by the Assessing Officer (AO). The disallowances pertained to a deduction claimed under section 80P(2)(d), additional depreciation for a subsequent assessment year, and additional depreciation on Milk Cans and Equipment. The CIT(A) had based its decision on consistent rulings by the ITAT and the High Court in the assessee's own case for earlier assessment years.
Held
The Income Tax Appellate Tribunal (ITAT) found no infirmity in the CIT(A)'s order, noting that all issues raised by the Revenue were 'legacy issues' previously decided in favor of the assessee. The ITAT upheld the deletion of disallowances related to the deduction under section 80P(2)(d), 10% additional depreciation, and additional depreciation on Milk Cans and Equipment. Consequently, the Revenue's appeal was dismissed.
Key Issues
1. Eligibility for deduction under section 80P(2)(d) of the Income Tax Act. 2. Allowance of carry forward of additional depreciation to a subsequent assessment year. 3. Qualification of Milk Cans and Equipment as Plant and Machinery for additional depreciation under section 32.
Sections Cited
80P(2)(d), 143(3), 32
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH
Before: Shri Sanjay Garg & Smt. Annapurna Gupta
आदेश की �ितिलिप अ�ेिषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार आयकर अपीलीय अिधकरण, अहमदाबाद
Strengthened preparation & delivery of orders in the ITAT 1) Date of dictation 20/02/2026 2) Date on which the typed draft is placed before the Dictating /02/2026 Member & Other Member 3) Date on which the approved draft comes to the Sr. P.S./P.S. /02/2026 4) Date on which the fair order is placed before the Dictating 20/02/2026 Member for pronouncement 5) Date on which the fair order comes back to the Sr. P.S./P.S. 27/02/2026 6) Date on which the file goes to the Bench Clerk 27/02/2026 7) Date on which the file goes the Head Clerk 8) Date on which the file goes to the Assistant Registrar for signature on the order 9) Date of Dispatch of the order