GUJARAT GAS LIMITED,AHMEDABAD vs. THE PR. CIT-3, AHMEDABAD
In the result, we are of the considered view that Ld
ITA 969/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad21 Nov 2024AY 2018-19
Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT DR
Section 2Section 32(1)(iia)Section 35DSection 80
processing, distribution and transportation of natural gas. Accordingly, the Counsel for the assessee submitted that the assessee is entitlted to additional depreciation under Section 132(1)(iia) of the Act.
Gujarat Gas Ltd. vs. PCIT
Asst.Year –2018-19
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6. In response, Ld. D.R. placed reliance on the observations made