59 results for “depreciation”+ Section 36(1)(iii)clear
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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)
iii) That even the jurisdictional ITAT Amritsar Bench in the case of Dy. CIT vs 3 & K Housing Corp. Ltd vide ITA No. 479, 495, 496 I.T.A. Nos.23, 24&14/Asr/2023 9 A.Ys.: 2019-20 & 2020-21 (ASR/2020) following the afore referred decision of the jurisdictional Punjab & Haryana High Court have held in favour of the assessee in respect of such