519 results for “depreciation”+ Section 63clear
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In the result, both the appeals of the assessee are partly allowed for statistical purposes
Bench: Shri Waseem Ahmed & Shri Soundararajan K
depreciation on intangible assets. 46. At the outset, we note that the issues raised by the assessee in its grounds of appeal for the AY 2018-19 is identical to the issue raised by the assessee in ITA No. 290/Bang/2025 for the assessment year 2017- 18. Therefore, the findings given in ITA No. 290/Bang/2025 shall also be applicable