COMMISSIONER OF INCOME TAX, KOLKATA-I, KOLKATA vs. M/S. ISPAT INDUSTRIES LIMITED

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 4Th May, 2022. Appearance:- Mr. Prithu Dudheria, Adv.

depreciation by holding that change of method is bonafide? (e) Whether on the facts and in the circumstances of the case the Income Tax, Appellate Tribunal erred in law in upholding the order of CIT (A) in holding that no interest under section 234B and 234C