M/S. CRODA INDIA COMPANY PVT. LTD,MUMBAI vs. THE PR. COMM OF INCOME TAX, MUMBAI-6
In the result, the appeal of the assessee is allowed
ITA 1439/MUM/2022[2017-18]Status: DisposedITAT Mumbai23 Dec 2022AY 2017-18
Section 143(3)Section 14ASection 263Section 32Section 32(1)Section 32(1)(ii)Section 35Section 43(6)
made year after year, should not, in any event, exceed the actual cost of the assets to the assessee [See : section 34(2)(i)]. The definition of "actual cost" is to be found in section 43(1) and the definition of "written down value" is to be found in section
