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5 results for “depreciation”+ Section 56(2)(viib)clear

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Section 324 Section 143(2)3 Section 142(1)3 Section 2633 Disallowance3 Section 92C2 Section 56(2)(x)2 Section 2502 Section 143(1)2 Addition to Income

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI vs. AATHMIKA HOLDINGS PVT LTD, CHENNAI

In the result, the appeal of the Revenue stand dismissed and the

ITA 836/CHNY/2025[2021-22]Status: DisposedITAT Chennai29 Jul 2025AY 2021-22

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.Vikram VijayaraghavanFor Respondent: Mr.Shiva Srinivas, CIT

Section 132Section 139(1)Section 142(1)Section 143(2)Section 56(2)(x)Section 92C

viib) r.w Rule 11UA(2), which gives more than one option regarding the method of valuation, however for the purposes of Section 56(2)(x), the only method which has to be applied and followed by the assessee as well as the Revenue is only the FMV methodology based on the asset approach as set out in Rule 11UA

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI vs. AATHMIKA HOLDINGS PVT LTD, CHENNAI

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI vs. AATHMIKA HOLDINGS PVT LTD, CHENNAI

ADP INDIA PRIVATE LIMITED,CHENNAI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

ADP INDIA PRIVATE LIMITED,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1(1), CHENNAI

M/S SHRIRAM PROPERTIES LIMITED,CHENNAI vs. PCIT-CENTRAL1, CHENNAI

LIFECELL INTERNATIONAL PVT LTD.,CHENNAI vs. ACIT, CHENNAI