ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE 1 CHENNAI, CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ It(Tp)A Nos.2, 3 & 4/Chny/2025 िनधा@रण वष@ /Assessment Years: 2012-13, 2013-14 & 2017-18

depreciation of Rs.26,280/- on the brand value claimed for the AY 2017-18 may be confirmed and the Revenue's appeal dismissed. 2. The next issue is non-deduction of Tax out of payment on Export Commission to Non-Residents. The Assessing Officer disallowed a IT(TP)A Nos.2, 3 & 4/Chny/2025 & Carborundum Universal Ltd. :- 18 -: sum of Rs.1

ACIT, CIRCLE LTU-1,, CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

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