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