SAVLEEN KAUR,NEW DELHI vs. ITO, WARD-54 (4), DELHI
In the result, all the three captioned appeals of the
ITA 2249/DEL/2022[2018-19]Status: DisposedITAT Delhi09 Jan 2023AY 2018-19
Bench: Shri N.K. Billaiya & Shri Kul Bharat
For Appellant: Shri Sandeep Jain, CAFor Respondent: Ms. Maninder Kaur, Sr. DR
Section 143Section 143(1)Section 143(1)(a)
depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfillment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable
