ITO, WARD-35(2), NEW DELHI vs. VIJAY GUPTA, DELHI
In the result, the appeal of the Revenue is dismissed
ITA 4080/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Jul 2019AY 2014-15
Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra
For Appellant: Shri V.K. Tulsiyan, CAFor Respondent: Shri Surender Pal, Sr. DR
Section 1Section 3Section 6Section 8Section 801CSection 80I
depreciation in any year), as on
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ITA No.- 4080/Del/2018. Sh. Vijay Gupta.
the first day of the previous year in which the substantial expansion
is undertaken;"
18. The Section applies to an undertaking or an enterprises. What is
an "undertaking or an "enterprise" (already referred to as Unit) is not
defined under the Section/Act
