THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR
In the result appeal of the assessee ground no 4 to 4
ITA 471/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 143(3)Section 250Section 32Section 43(1)Section 80I
Block (adjusted from above)
=
35,28,437/-
Dep @ 12.5% claimed
=
8,82,109/-
Depreciation allowable
=
3,52,843/-
Excess Depreciation Added back =Rs. 5,29,265/-
Similarly, from the details of additions of Plant & Machinery - Indigenous filed in respect of Kohinoor International Agro Products- Tetra Division, Srinagar, from the order of Assessment