“Section 32(1)(lia)”

Section References (mined)Section 32Section 32(1)(lia)3 judgments

ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE 1 , CHENNAI vs. E I D PARRY INDIA LIMITED, CHENNAI

In the result, appeal filed by the Revenue is dismissed

ITA 3118/CHNY/2024[2011-12]Status: DisposedITAT Chennai23 Apr 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Sudarmani, AdvocateFor Respondent: Mr.R. Raghupathy, Addl.CIT

Tribunal was right in holding that the assessee is eligible to carry forward the unabsorbed additional depreciation as per the provisions of section 32(1)(lia)? 2. Is not the finding of the Tribunal bad especially when as per the proviso to Section 32(0)(1) restricts depreciation allowable

DEPUTY COMMISSIONER OF INCOME-TAX, CC-3(2), CENTRAL RANGE-3, MUMBAI, AIR INDIA BUILDING, NARIMAN POINT vs. AARTI DURGS LIMITED, SION (E)

In the result, all the three appeals of the revenue are dismissed

ITA 3071/MUM/2023[2014-2015]Status: DisposedITAT Mumbai29 Jan 2025AY 2014-2015

Bench: Shri Saktijit Dey & Smt. Renu Jauhri

For Appellant: Shri S. S. Nagar & Shri Vipul JainFor Respondent: Dr. K. R. Subash &

Section 139Section 14ASection 2(24)Section 250

IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SMT. RENU JAUHRI, ACCOUNTANT MEMBER

DCIT CC 3(2), CENTRAL RANGE-3,MUMBAI, AIR INDIA BUILDING, NARIMAN POINT vs. AARTI DURGS LIMITED, SION (E)

In the result, all the three appeals of the revenue are dismissed

ITA 3070/MUM/2023[2013-14]Status: DisposedITAT Mumbai29 Jan 2025AY 2013-14

For Appellant: \nShri S. S. Nagar & Shri Vipul JainFor Respondent: \nDr. K. R. Subash &

Section 139Section 14ASection 2(24)

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