LOOCUSTLNCORP APPAREL EXPORT PRIVATE LIMITED,TIRUPPUR vs. DCIT CRICLE-1, TIRUPPUR
In the result, the appeal filed by the assessee is dismissed
ITA 934/CHNY/2023[2019-20]Status: DisposedITAT Chennai20 Dec 2023AY 2019-20
Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.934/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 Loocustincorp Apparel Export Vs. The Deputy Commissioner Of Private Limited, 28/13, Mgr Nagar, Income Tax, Fourth Street, Pn Road, Circle 1, Tiruppur 641 602. Tiruppur. [Pan:Aaccl9782D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri H. Yeshwanth Kumar, Ca ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 12.12.2023 घोषणा की तारीख /Date Of Pronouncement : 20.12.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, Dated 28.06.2023 Relevant To The Assessment Year 2019-20. 2. The Appeal Filed By The Assessee Is Delayed By 4 Days In Filing The Appeal, For Which, The Assessee Has Filed Petition For Condonation Of The Delay In Support Of An Affidavit, To Which; The Ld. Dr Has Not Raised Any 2
For Appellant: Shri H. Yeshwanth Kumar, CAFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B
depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfilment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable
