Search: depreciation

5 results for “depreciation”+ Section 245Dclear

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Section 153A15 Section 13212 Section 1424 Section 142(1)2 Disallowance2 Addition to Income2

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

ITA 2577/CHNY/2025[2018-19]Status: DisposedITAT Chennai09 Mar 2026AY 2018-19

Section 132Section 142Section 142(1)Section 143(2)Section 153A

depreciation could not have been claimed in respect of assets acquired by DSL out of the deferred government grant in terms of Explanation 10 to Section 43 (1) of the Act.\n\n5. The Commissioner of Income Tax (Appeals) [CIT(A)] by the common order dated 25th April 2014 allowed the Assessee's appeals for the AYs in question

M/S. LALITHA JEWELLERY MART LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, all the appeals of the assessee are partly allowed