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Section 80I3 Section 22 Depreciation2 Addition to Income2

PRINCIPAL COMMISIONER OF INCOME TAX CENTRAL 1 KOLKATA vs. M/S SHALIMAR PELLET FEEDS LIMITED

In the result, the substantial questions of law framed

ITAT/29/2021HC Calcutta04 Apr 2022

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

Section 2Section 260ASection 40A(2)(b)Section 80I

Section 40A(2)(b) of the Income Tax Act, 1961 to M/s. Shalimar Hatcheries Ltd. as submitted by the assessee itself ? v) Whether the Income Tax Appellate Tribunal erred in allowing 30% depreciation

PRINCIPAL COMM OF INCOME TAX, ASANSOL vs. M/S EASTERN COALFIELDS LTD

Accordingly, the appeal fails and it is dismissed

ITAT/230/2017