WALIA CONSTRUCATION COMPANY ,PATHANKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, AMRITSAR

In the result, appeal of the assessee ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

30%. Related the truck and tipper which are used for collecting the stone to the crusher was claimed @ 15% depreciation. The assessment was framed u/s 143(3) and the disallowance was made @ 5% on the expenses. The ld. AO accepted the rate of depreciation of the assessee. The ld. PCIT by invoking the section

ATC LOGISTICAL SOLUTIONS PRIVATE LIMITED ,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, appeal of the assessee ITA No