SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM
In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed
ITA 882/HYD/2014[2007-08]Status: DisposedITAT Hyderabad20 May 2021AY 2007-08
Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.
For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B
…Vs Singareni Collieries Co 221 ITR 194 (AP HC) Paper Book Pages 36 to 40 3. CIT Vs Dr B Venkata Rao 243 ITR 0081 (SC)Paper Book Pages 51 to 53 4. S K Tulsi and Sons Vs CIT 187 ITR 685 (Allahabad HC) Paper Book pages 49 to 50. 5. CIT Vs Shashi Nursing Home Ltd 269 CTR 99 (A11ahahad HC) Paper book pages 45 to 48. 6. CIT Vs Sesa Goa Ltd 271 ITR 331 (SC) Paper book pages 41 to 44. 11.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities and submitted that the expenditure incurred by the assessee are in the nature of civil works which are not qualified for depreciation @ 15% as plant and machine…