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2 results for “depreciation”+ Section 2(24)(x)clear

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Key Topics

Addition to Income2

PRINCIPAL COMMISSIONER OF INCOME TAX -3, KOLKATA vs. M/S. ITC LIMITED

Appeal is allowed to the extent indicated

ITA/125/2018HC Calcutta27 Jun 2024

Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ

X. (1969) 2 SCC 471 (Ahmed G.H. Ariff & Ors. Vs. Commissioner of Wealth Tax, Calcutta); [para 8]; Page 46 of 77 XI. AIR 1959 SC 498 (Rameshwar Proshad Khandelwal & Ors. Vs. Commissioners, Land Reforms & Jagirs, Madhya Bharat & Ors.); Submission on behalf of the respondent:- 12. Sri J. P. Khaitan, learned senior Advocate assisted by Ms. Nilanjana Banerjee Pal submits

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1 KOLKATA vs. M/S RAMKRISHNA FORGINGS LTD

In the result the appeal is partly allowed

ITAT/258/2022HC Calcutta08 Feb 2023

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 8Th February, 2023 Appearance : Mr. Tilak Mitra, Adv. …For Appellant Mr. S.M. Surana, Adv. Ms. Sapna Das, Adv. Mr. S. Das, Adv. …For Respondent

Section 260A
Section 36
Section 37
Section 43(5)
Section 43B

depreciation was claimed in preceding assessment year on new plant and machinery which was put to use for less than 180 days, ignoring the reasoned order of the A.O. and relying on the assessee’s submission ? ii) WHETHER the Learned Tribunal has erred in law in holding that forex loss is allowance as expenditure under section