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2 results for “depreciation”+ Section 7Aclear

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Key Topics

Section 35(1)(i)3Section 35(1)3Section 35(2)2Section 352Addition to Income2

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CHANDIGARH, CHANDIGARH vs. FRONTIER AGROTECH PRIVATE LIMITED, CHANDIGARH

ITA 388/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh14 Jan 2026AY 2022-23

Bench: The Appeal Is Heard Or Is Disposed Off.

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 143(3)Section 144B

7A, Madhya Marg,Sector -7 C Chandigarh "ायी लेखा सं./PAN NO: AACCF3772B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR सुनवाई की तारीख/Date of Hearing : 12/01/2026 उदघोषणा की तारीख/Date of Pronouncement : 14/01/2026 आदेश/Order PER LALIET KUMAR

IND SWIFT LABORATORIES LTD.,CHANDIGARH vs. DCIT, CIRCLE 1(1), CHANDIGARH

In the result, the appeal is allowed, as indicated

ITA 350/CHANDI/2023[2017-18]Status: Disposed
ITAT Chandigarh
04 Jun 2024
AY 2017-18

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri T.N.Singla, C.AFor Respondent: Shri Rohit Sharma, CIT-DR
Section 250Section 35Section 35(1)Section 35(1)(i)Section 35(2)

Section 43(4), ‘Scientific Research’ means any activities for the extension of ITA 350/CHD/2023 A.Y. 2017-18 78 knowledge in the fields of natural or applied science including agriculture, animal husbandry or fisheries; that ‘expenditure incurred on scientific research’ includes all expenditure incurred for the prosecution or provision of facilities for the prosecution of scientific research, but do not include