M/S C AND E LIMITED vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX KOLKATA 4 KOLKATA
In the result, the appeal filed by the assessee is allowed and the order
ITAT/135/2023HC Calcutta02 Aug 2023
Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 143(3)Section 260ASection 263Section 801CSection 80I
depreciation the copy of the
assessment order for the AY 2014-15 was also enclosed along with the reply
as well as Form 10CCB for the AY 2014-15. Thus, the assessee contended
that the Assessing Officer had rightly given the deduction of 100% not only
in the relevant assessment year but also in the initial year
