ACIT, CIRCLE- 2, DEHRADUN vs. UTTRANCHAL JAL VIDYUT NIGAM LTD., DEHRADUN

In the result, the appeal of the revenue is dismissed

Bench: Shri Amit Shukladr. B.R.R. Kumar

depreciation. Depreciation: 5. This issue stands adjudicated by the order of ITAT in ITA No.5724/Del/2015 dated31-05-2021. The operative

ACIT, CIRCLE-2, DEHRADUN vs. M/S. UTTARANCHAL JAL VIDYUT NIGAM LTD., DEHRADUN

In the result, the appeal of the revenue is dismissed

Bench: Shri Amit Shukladr. B.R.R. Kumar

Depreciation 2) Prior Period expenses Depreciation: 5. This issue stands adjudicated by the order of ITAT in ITA No.5724/Del/2015

ACIT, CIRCLE- 2, DEHRADUN vs. UTTARANCHAL JAL VIDYUT NIGAM LTD., DEHRADUN

In the result, the appeal of the revenue is dismissed

Bench: Shri Amit Shukladr. B.R.R. Kumar

Depreciation 2) Prior Period expenses Depreciation: 5. This issue stands adjudicated by the order of ITAT in ITA No.5724/Del/2015

ACIT, CIRCLE- 2, DEHRADUN vs. UTTARANCHAL JAL VIDYUT NIGAM LTD., DEHRADUN

In the result, the appeal of the revenue is dismissed

Bench: Shri Amit Shukladr. B.R.R. Kumar

Depreciation 2) Prior Period expenses Depreciation: 5. This issue stands adjudicated by the order of ITAT in ITA No.5724/Del/2015

ACIT, CIRCLE-2, DEHRADUN vs. M/S. UTTARANCHAL JAL VIDYUT NIGAM LTD., DEHRADUN

In the result, the appeal of the revenue is dismissed

Bench: Shri Amit Shukladr. B.R.R. Kumar

Depreciation 2) Prior Period expenses Depreciation: 5. This issue stands adjudicated by the order of ITAT in ITA No.5724/Del/2015

ACIT, CIRCLE- 2, DEHRADUN vs. UTTARANCHAL JAL VIDYUT NIGAM LTD., DEHRADUN

In the result, the appeal of the revenue is dismissed

Bench: Shri Amit Shukladr. B.R.R. Kumar

Depreciation 2) Prior Period expenses Depreciation: 5. This issue stands adjudicated by the order of ITAT in ITA No.5724/Del/2015

BG EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, DDIT/ADIT (INTERNATIONAL TAXATION), CIRCLE -1, DEHRADUN

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

depreciation 8.1 The learned AO erred in law and in facts in disallowing depreciation of Rs. 1,24,84,806 being

B G EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME, DDIT/ ADIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN, DEHRADUN, UTTARAKHAND

In the result, both the appeals of the assessee are allowed

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

depreciation 11.1 The learned AO erred in law and in facts in disallowing depreciation of Rs.3,19,15,609 being

B G EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME, DDIT/ ADIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN, DEHRADUN

In the result, both the appeals of the assessee are allowed

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

depreciation 11.1 The learned AO erred in law and in facts in disallowing depreciation of Rs.3,19,15,609 being

BG EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX DDIT/ADIT (INTERNATIONAL TAXATION ) CIRCLE-1, DEHRADUN

In the result, the appeal of the assessee is partly allowed

Bench: Shri R.K. Panda & Shri V.P. Raoassessment Years: 2016-17

depreciation 10.1 The learned AO erred in law and in facts in disallowing depreciation of Rs.2,14,46,607 being

METRO FROZEN FRUIT & VEGETABLES PVT. LTD.,ROORKEE vs. DCIT, CIRCLE, HARIDWAR

In the result, the appeal of the assessee is party allowed

Bench: Shri R.K. Panda & Shri N. K. Choudhry[Assessment Year: 2009-10] Metro Frozen Fruits & Dcit, Vegetables Pvt. Ltd. Circle Haridwar, Plot No.22, Rajpur, Vs Uttarakhan Bhagwanpur, Roorkee, Uttrakhand Pan-Aaecm4521F Assessee Revenue Assessee By Sh. Piyush Kuchhal, Fca Revenue By Ms. Poonam Sharma Cit-Dr Date Of Hearing 23.02.2022 Date Of Pronouncement 08.03.2022 Order Per R.K. Panda, Am, This Appeal Filed By The Assessee Is Directed Against The Order Dated 24.01.2019 Of The Learned Cit(A), Dehradun, Relating To Assessment Year 2009-10. 2. The Grounds Raised By The Assessee Are As Under:-

Depreciation on building 1,80,873/- iii. Excess depreciation11,73,764/- 10. That the above-said additions have been

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1)(1), DEHRADUN, SUBHASH ROAD, DEHRADUN vs. UTTARANCHAL JAL VIDYUT NIGAM LTD., GMS ROAD, DEHRADUN

In the result, the appeal filed by the assessee being ITA No

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

depreciation of Rs.1,64,44,637/- on the assets acquired from UPJVNL. In this regard, he submitted that the said

UJVN LIMITED,DEHRADUN vs. DCIT, CIRLCE-1(1)(1), DEHRADUN, DEHRADUN

In the result, the appeal filed by the assessee being ITA No

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

depreciation of Rs.1,64,44,637/- on the assets acquired from UPJVNL. In this regard, he submitted that the said

UJVN LIMITED,DEHRADUN vs. DCIT, CIRCLE-1(1)(1), DEHRADUN, DEHRADUN

In the result, the appeal filed by the assessee being ITA No

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

depreciation of Rs.1,64,44,637/- on the assets acquired from UPJVNL. In this regard, he submitted that the said

UJVN LIMITED ,DEHRADUN vs. DCIT, CIRCLE-1(1)(1), DEHRADUN, DEHRADUN

In the result, the appeal filed by the assessee being ITA No

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

depreciation of Rs.1,64,44,637/- on the assets acquired from UPJVNL. In this regard, he submitted that the said

UJVN LIMITED,DEHRADUN vs. DCIT, CIRCLE-1(1)(1), DEHRADUN, DEHRADUN

In the result, the appeal filed by the assessee being ITA No

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

depreciation of Rs.1,64,44,637/- on the assets acquired from UPJVNL. In this regard, he submitted that the said

UJVN LIMITED,DEHRADUN vs. DCIT,CIRCLE-1(1)(1),DEHRADUN, DEHRADUN

In the result, the appeal filed by the assessee being ITA No

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

depreciation of Rs.1,64,44,637/- on the assets acquired from UPJVNL. In this regard, he submitted that the said

UJVN LIMITED ,DEHRADUN vs. DCIT, CIRCLE-1(1)(1), DEHRADUN, DEHRADUN

In the result, the appeal filed by the assessee being ITA No

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

depreciation of Rs.1,64,44,637/- on the assets acquired from UPJVNL. In this regard, he submitted that the said

M.B. PETROLEUM SERVICES LLC,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, the appeal of the assessee is allowed

depreciation and amortization of Rs. 49,75,184/-. 8. Without prejudice to above and in law and circumstances of the case