PRINCIPAL COMMISSIONER OF INCOME TAX ,CENTRAL-2,KOLKATA vs. M/S. DHANSAR ENGINEERING CO.PVT LTD.
In the result, we find that question no
ITAT/343/2017HC Calcutta14 Dec 2021
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 14ASection 153CSection 260ASection 32(1)(iia)Section 32A(2)(b)
b) Whether on the facts and circumstances of the case the Tribunal
was justified in law in holding that the assessee is eligible for the
claim of additional depreciation under section 32(1)(iia) of the Act
and allowed the deduction of Rs.6,93,39,027/- for the assessment
year 2010-11 and its purported findings in this regard
