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2 results for “depreciation”+ Section 139clear

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Key Topics

Section 1433Section 260A2Depreciation2

C. E. S. C. LTD. vs. COMMISSIONER OF I.TAX, KOLKATA-II

ITA/107/2004HC Calcutta14 Feb 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 139(5)Section 260A

depreciation made vide its letter dated 18.2.`1997 in the course of assessment proceedings, only on the ground that no revised return was filed under section 139

THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION & TRA vs. JOY PARTNERSHIP MINING CENTRE

ITAT/71/2018HC Calcutta15 Nov 2021

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 142Section 143Section 143(3)
Section 147
Section 260A

depreciation is nil; or] (iv) the amount of profits eligible for deduction under section 80HHC, computed under clause (a) or clause (b) or clause (c) of sub-section (3) or sub-section (3A), as the case may be, of that section, and subject to the conditions specified in that section; or (v) the amount of profits eligible for deduction under