1,111 results for “depreciation”+ Section 10(20)clear
Sorted by relevance
Key Topics
Showing 1–20 of 1,111 · Page 1 of 56
In the result, all the appeals of the Revenue are partly allowed
Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1499 & 1500/Mds/2014 "नधा"रण वष" / Assessment Years :2009-10 & 2010-11 & आयकर अपील सं./Ita No.1485/Mds/2015 "नधा"रण वष" / Assessment Year : 2011-12 M/S Fresh & Honest Café Ltd., The Deputy Commissioner Of C/O Shri S. Sridhar, Advocate, V. Income Tax, New No.14, Old No.82, Flat No.5, Company Circle Ii(1), 1St Avenue, Indira Nagar, Adyar, Chennai - 600 020. Chennai - 600 020. Pan : Aaacf 1516 H (अपीलाथ"/Appellant) (""यथ"/Respondent)
20% of the actual cost of such machinery. The dispute is the year in which the depreciation has to be allowed. The assessee has already claimed 10% of the depreciation in the earlier assessment year since the machinery was used for less than 180 days and claiming the balance 10% in the year under consideration. Section