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“Section 32(1)(j)(ia)”

Section References (mined)Section 32Section 32(1)(j)(ia)2 judgments

Judgments citing Section 32(1)(j)(ia)

Bosch Rexroth (India) Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-1(1)(3), Ahmedabad

In the result, the appeal filed by the assessee is allowed

ITA 448/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad14 Oct 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. Advocate & ShriFor Respondent: Shri Ankit Jain, Sr. D.R
Section 145ASection 40

DCIT&ITO Asst. Year –2010-11 & 2011-12 plant and machinery, further reinforcing its argument. Additionally, the Assessee referred to Section 32(1)(j)(ia) of the Income Tax Act, which allows for additional depreciation on new plant and machinery, arguing that this also includes office appliances and supports their

Hagglunds Drives (India) Pvt. Ltd. ( Now Merged in Bosch Rexroth (India) Ltd.), Ahmedabad vs. The Dy.CIT, Circle-1(1)(2), Ahmedabad

In the result, the appeal filed by the assessee is allowed

ITA 931/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad14 Oct 2024AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. Advocate & ShriFor Respondent: Shri Ankit Jain, Sr. D.R
Section 145ASection 40

DCIT&ITO Asst. Year –2010-11 & 2011-12 plant and machinery, further reinforcing its argument. Additionally, the Assessee referred to Section 32(1)(j)(ia) of the Income Tax Act, which allows for additional depreciation on new plant and machinery, arguing that this also includes office appliances and supports their