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2 results for “depreciation”+ Section 139(5)clear

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Key Topics

Section 1433Section 260A2Depreciation2

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 147Section 260A

139 or along with the return of income furnished in response to a notice under clause (i) of sub-section (1) of section 142. (5) Save as otherwise provided in this section, all other provisions of this Act shall apply to every assessee, being a company, mentioned in this section.]” 11. Section 115JB of the Act, 1961 starts with

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

ITA/107/2004HC Calcutta
14 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(5