16 results for “depreciation”+ Section 2(22)(e)clear
Sorted by relevance
Key Topics
In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)
22 and onwards asstt. year/s only. 2. That the Worthy CIT(Appeals) NFAC, was also unjustified and erred both on facts and in law to have upheld the disallowances/additions in respect of delayed deposit of ESI/EPF, ignoring /disregarding the subject issue of specific Legislature Amendments as brought about by the Finance Act, 2021 to be effective from