THE INCOME TAX OFFICER, SAMBA vs. SH. ASHOK KUMAR SHARMA, SAMBA
In the result, the appeal of the revenue in Ground nos
ITA 475/ASR/2016[2013-14]Status: DisposedITAT Amritsar17 Jul 2023AY 2013-14
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.475/Asr/2016 Assessment Year: 2013-14
Section 143(3)Section 250(6)Section 40Section 80I
depreciation allowance and viii) disallowance
U/s 40A(3) amount to Rs. 8,38,000/-.Being aggrieved the assessee filed the appeal
before the ld. CIT(A). The CIT(A) allowed the appeal of the assessee. Being aggrieved revenue filed an appeal before us.
Ground No.1
4. In the ground no. 1 of the revenue, the DR vehemently argued and contended
