KEVIN INTERNATIONAL,HARIDWAR vs. DCIT, CIRCLE HARIDWAR, HARIDWAR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us(Through Video Conferencing) M/S. Kevin International, Vs. Dy. Cit, C/O. Balesh Bhargava-Adv, Circle, Haridwar 56, Niranajani Akhara, Mayapur, Haridwar (Appellant) (Respondent) Pan: Aajfk4514C

section 80IC of the I.T. Act 1961 and produced all the relevant documents in support of its claim. 4. That Ld. Authorities below are not justified in disallowing the claim of deprecation f Rs. 3,82,226/- on the fixed assets purchased during the year and also on fixed assets purchased in previous years and confirming the same and ignoring

DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. SAMSUNG HEAVY INDUSTRIES CO. LTD., GURGAON

In the result, appeal of the assessee in ITA No

depreciation on total amount of Rs. 24,34,70,741/-. It was further observed that cost of revenues were shown under the following three sub-heads for an aggregate sum of Rs. 23,91,08,293/-: (i) Hook up and commissioning Rs. 89,04,947/- (ii) Insurance Rs. 22,66,85,140/- (iii) Pre-engineering and survey

SAMSUNG HEAVY INDUSTRIES CO. LTD.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, appeal of the assessee in ITA No

depreciation on total amount of Rs. 24,34,70,741/-. It was further observed that cost of revenues were shown under the following three sub-heads for an aggregate sum of Rs. 23,91,08,293/-: (i) Hook up and commissioning Rs. 89,04,947/- (ii) Insurance Rs. 22,66,85,140/- (iii) Pre-engineering and survey

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

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

depreciation claimed by the assessee. 5. As the facts in present case are identical to the facts existed in other years as has been admitted by the Revenue also and Ld. CIT(A) also followed the order of the Tribunal of preceding years, therefore, by respectfully following the said order, we hold that the assessee is eligible for deprecation

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

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

depreciation claimed by the assessee. 5. As the facts in present case are identical to the facts existed in other years as has been admitted by the Revenue also and Ld. CIT(A) also followed the order of the Tribunal of preceding years, therefore, by respectfully following the said order, we hold that the assessee is eligible for deprecation