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2 results for “depreciation”+ Section 154clear

Sorted by relevance

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Key Topics

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

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 Dehradun27 Nov 2025AY 2024-25
Section 143(1)Section 250Section 36(1)(va)

154 rectification claiming\nthe benefit of section 115BAA already stand accepted by the departmental\nauthorities. We accordingly reject the assessee's instant last substantive ground as\nrendered infructuous.\n9. This assessee's appeal is partly allowed for statistical purposes, in above terms.”\n11.\nIn view of above discussion and by respectfully following the judgement\nof the Co-ordinate Bench

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: Disposed
ITAT Dehradun
27 Nov 2025
AY 2017-18
Section 143(1)Section 250Section 36(1)(va)

154 rectification claiming\nthe benefit of section 115BAA already stand accepted by the departmental\nauthorities. We accordingly reject the assessee's instant last substantive ground as\nrendered infructuous.\n9. This assessee's appeal is partly allowed for statistical purposes, in above terms.”\n11. In view of above discussion and by respectfully following the judgement\nof the Co-ordinate Bench