Search: depreciation

3 results for “depreciation”+ Section 8Oclear

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Section 14A22 Addition to Income3 Deduction2 Disallowance2

SENTHIL ENERGY PVT LTD,COIMBATORE vs. ITO, CORP WARD -4, COIMBATORE

In the result, the appeal filed by the assessee is allowed

ITA 581/CHNY/2019[2015-16]Status: DisposedITAT Chennai28 Apr 2021AY 2015-16

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकरअपीलसं./I.T.A.No.581/Chny/2019 ("नधा"रणवष" / Assessment Year: 2015-16) M/S. Senthil Energy Pvt.Ltd. Vs Income Tax Officer, 6Th Floor, Senthil Towers, Corporate Ward-4, Avinashi Road, Coimbatore. Coimbatore-641 018. Pan: Aascs 7231G (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.Suresh Periasamy,JCITFor Respondent: 11.03.2021

Section 115J

8o% because it is pre-installed is not in consonance with the legislative intent and there will he discrimination between same class of assessees’ i.e. assessees who have newly purchased and installed WTGs and assesses who have purchased second hand WTGs(not requiring installation as it is pre installed), In fact the legislative purpose will not be served

SHRIRAM CAPITAL LIMITED,CHENNAI vs. DCIT, CHENNAI

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