70 results for “depreciation”+ Section 37(1)clear
Sorted by relevance
Key Topics
Showing 1–20 of 70 · Page 1 of 4
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)
37 of the Act being I.T.A. Nos.23, 24&14/Asr/2023 6 A.Ys.: 2019-20 & 2020-21 expenditure incurred in due course of carrying on business activities and being a direct charge of expenditure in carrying business activity. Reliance is this regard is placed on decisions of the Hon'able Courts: (i) CIT vs Birla Cotton Spinning & weaving Mills Limited/Birla Bros