DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2 1 1 AHMEDABAD, AHMEDABAD vs. SABARKANTHA DISTRICT CO-OPERATIVE MILK PRODUCERS UNION LIMITED, AHMEDABAD

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ITA 2522/AHD/2025Status: DisposedITAT Ahmedabad27 February 2026AY 2015-16Bench: Shri Sanjay Garg (Judicial Member), Smt. Annapurna Gupta (Accountant Member)5 pages
AI SummaryDismissed

What did the Tribunal hold?

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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

Section 80P(2)(d),Section 143(3),Section 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

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