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2 results for “depreciation”+ Rectification u/s 154clear

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Key Topics

Section 143(1)10Section 36(1)(va)6Section 2502Depreciation2Disallowance2Addition to Income2

DCIT, CIRCLE-1(1)(1), SUBHASH ROAD vs. UJVN LIMITED, GMS ROAD

In the result appeal of the assessee is partly allowed for statistical purposes

ITA 126/DDN/2025[2017-18]Status: DisposedITAT Dehradun27 Nov 2025AY 2017-18
Section 143(1)Section 250Section 36(1)(va)

depreciation claimed by the assessee.\n5. As the facts in present case are identical to the facts existed in other years\nas has been admitted by the Revenue also and Ld. CIT(A) also followed the order\nof the Tribunal of preceding years, therefore, by respectfully following the said\norder, we hold that the assessee is eligible for deprecation

M/S UJVN LIMITED ,UTTARAKHAND vs. DEPUTY COMMISSIONER OF INCOME TAX, UTTARAKHAND

In the result appeal of the assessee is partly allowed for statistical purposes

ITA 127/DDN/2025[2024-25]Status: DisposedITAT Dehradun
27 Nov 2025
AY 2024-25
Section 143(1)Section 250Section 36(1)(va)

depreciation claimed by the assessee.\n5.\nAs the facts in present case are identical to the facts existed in other years\nas has been admitted by the Revenue also and Ld. CIT(A) also followed the order\nof the Tribunal of preceding years, therefore, by respectfully following the said\norder, we hold that the assessee is eligible for deprecation