PRINCIPAL COMM OF INCOME TAX, ASANSOL vs. M/S EASTERN COALFIELDS LTD
Accordingly, the appeal fails and it is dismissed
ITAT/230/2017HC Calcutta14 Dec 2021
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 260Section 32Section 40A(9)
depreciation?
b) Whether of the facts and circumstances of the case and in
law, the Learned Income Tax Appellate Tribunal, “C” Bench,
ITAT 230 of 2017
Page 3 of 14
was justified in reversing the finding of CIT (Appeals) in
deleting the addition of Rs. 1,35,87
