Ske & C- Kct Joint Venture, New Delhi vs. DCIT, Circle- 23(2), New Delhi
In the result, appeals of the assessee are allowed for statistical
ITA 4204/DEL/2019[2013-14]Status: DisposedITAT Delhi03 Aug 2022AY 2013-14
Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediaआ.अ.सं/.I.T.A No.5451/Del/2018 िनधा"रणवष"/Assessment Year: 2014-15 बनाम M/S Ske & C-Kct Joint Venture, Dcit 85A, 3Rd Floor, Vs. Circle 24(2) Rishyamook Building, New Delhi. Panchkuian Road, New Delhi. Pan No. Aadas9266L अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A Nos.4202 To 4204/Del/2019 िनधा"रणवष"/Assessment Years: 2011-12 To 2013-14 बनाम M/S Ske & C-Kct Joint Venture, Dcit Thapar House, Central Wing, Vs. Circle 23(2) 3Rd Floor, 124 Janpath, New Delhi. New Delhi. Pan No. अपीलाथ" Appellant ""यथ"/Respondent
Section 143(1)Section 143(3)Section 144C
…ort of its contention that depreciation is allowable at 100% on purely temporary structures: 1. Shalivahana Constructions Ltd. Vs. DCIT (2007) 12 SOT 406 (Hyd.) 2. DCIT Vs. Win Medicare Ltd. (2011) 11 ITR (Trib.) 66 (Del.) 3. CIT Vs. Print Systems & Products 203 CTR 247 (Mad.). I.T.A.No.5451/Del/2018 & ITA Nos.4202 to 4204/Del/Del/2019 5. The Ld. CIT(A) following the order of his predecessor in assessee’s own case for the AY 2012-13 and 2013-14 held that the assessee is not entitled for 100% deduction but however, depreciation was allowed at 10% on such temporary structures. 6. The Ld. Counsel for the assess…
