514 results for “depreciation”+ Section 66clear
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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
66. The next issue raised by the assessee through Ground No. 3 of the appeal pertains to disallowance of depreciation on intangible assets. 67. At the outset, we note that the issues raised by the assessee in its grounds of appeal for the AY 2019-20 are identical to the issue raised by the assessee in ITA No. 290/Bang/2025