Search: depreciation

1 result for “depreciation”+ Section 43Dclear

Sorted by relevance

Mumbai85 Delhi35 Chennai29 Bangalore12 Kolkata10 Ahmedabad6 SC6 Pune6 Karnataka2 Rajkot2 Telangana2 Chandigarh2 Visakhapatnam1 Amritsar1 Cochin1 Hyderabad1 Kerala1 Nagpur1 Punjab & Haryana1

Key Topics

Section 404 Section 43D3 Section 143(3)2

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-IV,, PATHANKOT vs. THE GURDASPUR CENTRAL CO. OPBANK LTD, GURDASPUR

In the result, the ground no

ITA 542/ASR/2017[2013-14]Status: DisposedITAT Amritsar31 Jan 2023AY 2013-14

Bench: Dr. M. L. Meenaandsh. Anikesh Banerjee

Section 143(3)Section 250(6)Section 40Section 43D

depreciation of the capital expenditure should be allowed to the assessee in applicable rate. In relation to payment of the two Co- owners amount Rs.3,78,750/- the said addition is also deleted as each Co-owner is Rs. @ 12,500/- which is below the quantum of TDS. The violation of section 40(a)(ia) will not be accepted. Considering