M/S GINNI FILAMENTS LTD.,MATHURA vs. A.C.I.T., RANGE-3, MATHURA
In the result, the appeal of the assessee is partly allowed
ITA 173/AGR/2013[2008-09]Status: DisposedITAT Agra02 Sept 2019AY 2008-09
Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena
Section 234BSection 44A
Depreciation adjustment
-
0.85
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(0.39)
22.93)
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Further, it was submitted that the assessee has been consistently following this
policy in the earlier years also and has claimed as allowable expenses u/s. 37 of the
Act.
18
14. On the other hand, the ld.DR had drawn our attention to page 12 & 13 of the
CIT(A) order where
