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2 results for “depreciation”+ Section 32(1)(iia)clear

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Key Topics

Section 3212Section 139(9)10Section 32(1)8Section 143(3)6Section 1546Section 139(1)4Section 250(6)2Section 139(5)2Deduction2Depreciation

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 3, FEROZEPUR vs. MEASAGE SUKHBIR AGRO ENERGY LIMITED , FEROZEPUR

In the result, the appeal ITA No

ITA 405/ASR/2019[2014-15]Status: DisposedITAT Amritsar30 May 2023AY 2014-15

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

Section 139(1)Section 139(5)Section 139(9)Section 143(3)Section 154Section 249(4)Section 250(6)Section 32Section 32(1)

depreciation u/s 32(l)(iia) of the Act. (vii) The CIT(A) erred in holding that Explanation 5 to Section 32(l)(ii) of the Act was applicable to clause (iia) of Section 32(1

2
Addition to Income2
Limitation/Time-bar2

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, FEROZEPUR vs. MEASAGE SUKHBIR AGRO ENERGY LIMITED, FEROZEPUR

In the result, the appeal ITA No

ITA 406/ASR/2019[2014-15]Status: DisposedITAT Amritsar30 May 2023AY 2014-15

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

Section 139(1)Section 139(5)Section 139(9)Section 143(3)Section 154Section 249(4)Section 250(6)Section 32Section 32(1)

depreciation u/s 32(l)(iia) of the Act. (vii) The CIT(A) erred in holding that Explanation 5 to Section 32(l)(ii) of the Act was applicable to clause (iia) of Section 32(1