JOSHI TECHNOLOGIES INTERNATIONAL INC.,,AHMEDABAD vs. THE ADIT.,(INTNL.TAXN.), AHMEDABAD
In the result appeal of the assessee is allowed
ITA 1128/AHD/2010[2003-04]Status: DisposedITAT Ahmedabad17 Aug 2022AY 2003-04
Bench: Shri Mahavir Prasad & Shri Waseem Ahmedassessment Year : 2003-04 Joshi Technologies International Inc., Asst. Commissioner Of Income- 402, Heritage, Off. Ashram Road, Vs Tax (International Taxation), Usmanpura, Ahmedabad Ahmedabad Pan : Aaacj 9592 P Assessment Year : 2006-07 Joshi Technologies International Inc., Dy. Commissioner Of Income- 701, Parshwanath E Square, Vs Tax (International Taxation-1), Prahladnagar Garden, Near Titanium Ahmedabad Building, Satellite, Ahmedabad Pan : Aaacj 9592 P अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee By : Shri S.N. Soparkar, Sr. Advocate With Shri Yogesh G. Shah, Ar Revenue By : Shri Alok Kumar, Cit-Dr & Shri Atul Pandey, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 02/08/2022 घोषणा क" तार"ख /Date Of Pronouncement: 17/08/2022 आदेश/O R D E R Per Waseem Ahmed, Am : These Are The Appeals Filed By The Assessee Against Two Separate Orders Of The Learned Commissioner Of Income Tax (Appeals), Gandhinagar Dated 12.01.2010 & Learned Commissioner Of Income-Tax (Appeals)-13, Ahmedabad Dated 29.05.2015 Passed For Assessment Years 2003-04 & 2006-07 Respectively.
For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Yogesh G. Shah, ARFor Respondent: Shri Alok Kumar, CIT-DR &
Section 143(3)Section 147Section 42Section 42(1)(c)Section 80I
11. The appeal on hand was recalled by the ITAT vide order dated 23-03-2022
for the limited purpose of adjudication of claim of the assessee for the additional depreciation under section 32(1)(iia) of the Act. The relevant additional ground raised by the assessee reads as under:
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