AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA
The appeals of the assessee are allowed and the appeal of the revenue is dismissed
ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153
depreciation claimed on the ADA building which includes the cost of land.
(xiv) That, the Ld.CIT(A) has erred in law & on facts by deleting the addition of Rs.15,08, 159/-, on account of house tax and water tax payable, without appreciating the fact of the case that house tax and water tax were neither paid in that year