PUNJAB CHEMICALS & CROP. PROTECTION LTD.,CHANDIGARH vs. DCIT, CHANDIGARH
The appeals of the assessee are allowed for statistical purposes
ITA 100/CHANDI/2014[2009-10]Status: DisposedITAT Chandigarh23 Jul 2018AY 2009-10
Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2008-09
For Appellant: Shri. Anil KhannaFor Respondent: Mrs. Mona Mohanty
Section 111ASection 115Section 115JSection 14ASection 234BSection 6(1)(iii)
depreciation has been wrongly computed the same be computed as per the facts of the case.
6. As per the facts and circumstance of the case and as per the provisions of law, theDispute Resolution Panel has erred in its directions, and the assessing officer has erred in disallowing Rs. 34,60,940/- u/s 14A of the Income