8 results for “depreciation”+ Section 142(2)clear
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In the result, the appeal filed by assessee in ITA no
Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar
2) and 142(1) were issued by Revenue from time to time and it is claimed by Revenue that they were duly served on the assessee. The Assessing Officer during the course of assessment proceedings observed from the Assessee’s Annual Report 2012 vide note no. 21 , that the assessee has claimed prior period adjustment of Rs.73.02 lacs. On being