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3,967 results for “disallowance”+ Depreciationclear

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Key Topics

Addition to Income72Depreciation62Disallowance59Section 143(3)56Section 115J46Deduction37Section 14A34Section 271(1)(c)18Section 14717Section 32

M/S. LAULS LIMITED,FARIDABAD vs. DCIT, FARIDABAD

In the result, the appeals for the assessment years 2013-14 & 2015-16

ITA 473/DEL/2017[2013-14]Status: DisposedITAT Delhi28 Jun 2022AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.473/Del/2017 िनधा"रणवष"/Assessment Year: 2013-14 बनाम Lauls Limited Dcit Malhotra Khandelwal & Co., Vs. Circle1, 42, Neelam Flyover, 1St Floor, Faridabad. Faridabad. Pan No. Aaacl3118P अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A Nos.3284 & 5485/Del/2018 िनधा"रणवष"/Assessment Years: 2014-15 & 2015-16 बनाम Lauls Limited Dcit Malhotra Khandelwal & Co., Vs. Circle1, 41-46, Hardware Chowk, Faridabad. Near Govt. Press, Faridabad, Haryana. Pan No. Aaacl3118P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 2(24)(x)

disallowance of depreciation on crane. We have already decided this issue in favour of the assessee deleting the disallowance of depreciation

LAULS LIMITED,FARIDABAD vs. DCIT, CIRCLE-1, FARIDABAD

In the result, the appeals for the assessment years 2013-14 & 2015-16

Showing 1–20 of 3,967 · Page 1 of 199

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Section 153A12
Penalty12
ITA 3284/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Jun 2022AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.473/Del/2017 िनधा"रणवष"/Assessment Year: 2013-14 बनाम Lauls Limited Dcit Malhotra Khandelwal & Co., Vs. Circle1, 42, Neelam Flyover, 1St Floor, Faridabad. Faridabad. Pan No. Aaacl3118P अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A Nos.3284 & 5485/Del/2018 िनधा"रणवष"/Assessment Years: 2014-15 & 2015-16 बनाम Lauls Limited Dcit Malhotra Khandelwal & Co., Vs. Circle1, 41-46, Hardware Chowk, Faridabad. Near Govt. Press, Faridabad, Haryana. Pan No. Aaacl3118P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 2(24)(x)

disallowance of depreciation on crane. We have already decided this issue in favour of the assessee deleting the disallowance of depreciation

LAULS LIMITED ,FARIDABAD vs. DCIT, CIRCLE-1, FARIDABAD

In the result, the appeals for the assessment years 2013-14 & 2015-16

ITA 5485/DEL/2018[2015-16]Status: DisposedITAT Delhi28 Jun 2022AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.473/Del/2017 िनधा"रणवष"/Assessment Year: 2013-14 बनाम Lauls Limited Dcit Malhotra Khandelwal & Co., Vs. Circle1, 42, Neelam Flyover, 1St Floor, Faridabad. Faridabad. Pan No. Aaacl3118P अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A Nos.3284 & 5485/Del/2018 िनधा"रणवष"/Assessment Years: 2014-15 & 2015-16 बनाम Lauls Limited Dcit Malhotra Khandelwal & Co., Vs. Circle1, 41-46, Hardware Chowk, Faridabad. Near Govt. Press, Faridabad, Haryana. Pan No. Aaacl3118P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 2(24)(x)

disallowance of depreciation on crane. We have already decided this issue in favour of the assessee deleting the disallowance of depreciation

M/S. CHINAR INTERNATIONAL,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal filed by the assessee is allowed

ITA 2357/DEL/2015[2008-09]Status: DisposedITAT Delhi29 Mar 2023AY 2008-09

Bench: Shri Anil Chaturvedi & Shri C.M. Gargassessment Year: 2008-09 Chinar International, Vs. Acit, B-9, Housing Society, Circle-32(1), South Extension Part I, New Delhi. New Delhi. Pan: Aacfc1770D (Appellant) (Respondent) Assessee By : Dr. Rakesh Gupta, Advocate & Shri Somil Agarwal, Advocate Revenue By : Shri Pankaj Khanna, Sr. Dr Date Of Hearing : 28.02.2023 Date Of Pronouncement : 29.03.2023 Order Per C.M. Garg, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 02.03.2015 Of The Cit(A)-18, New Delhi, Relating To Assessment Year 2008-09. 2. Grounds Of Appeal Raised By The Assessee Read As Under:- “1. Reg : Issue Regarding Unexplained Business Income That On The Basis Of Facts & Circumstances Of The Case The Ld. Cit(A) Has Erred In Not Deleting The Additions Of Rs.1146695/= Made By Ld A.O As Bad In Law Without Proper Adjudication Of Assessee'S Submissions. In Any View Of The Matter & In Any Case The Action Of Ld Cit (A) In-L Not Deleting The Additions/ Setting Aside The Order Of Ld A.O Is Bad In Law As The Same Was Passed Contrary To Documentary Evidence Without Proper Rebuttal Of Appellant'S Submissions Against The Principles Of Natural Justice. 2. Reg : Income From Undisclosed Sources Without Adequate Justification That On The Basis Of Facts & Circumstances Of The Case The Ld. Cit(A) Has Erred In Not Deleting The Additions Made By Ld A.O At Rs.120325/= As Assumed Income From Undisclosed Sources. In Any View Of The Matter & In Any Case The Action Of Ld Cit(A) In Not Deleting The Additions/ Setting Aside The Order Of Ld A.O Is Bad In Law As The Same Was Passed Without Proper Application Of Mind Against The Principles Of Natural Justice.

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Pankaj Khanna, Sr. DR
Section 41(1)

disallowance on account of depreciation claimed and on the allegation that the depreciation disallowed was the funds towards some other

ACIT, NEW DELHI vs. M/S INTERNATIONAL CARS & MOTORS LTD.,, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 5150/DEL/2016[2008-09]Status: DisposedITAT Delhi30 Apr 2019AY 2008-09

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 143(3)Section 14ASection 271Section 271(1)(c)Section 40

disallowance of depreciation on software, disallowance of depreciation on energy-saving devices, disallowance of additional depreciation, disallowance of preliminary expenses

ACIT, NEW DELHI vs. M/S INTERNATIONAL CARS & MOTORS LTD.,, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 5149/DEL/2016[2007-08]Status: DisposedITAT Delhi30 Apr 2019AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 143(3)Section 14ASection 271Section 271(1)(c)Section 40

disallowance of depreciation on software, disallowance of depreciation on energy-saving devices, disallowance of additional depreciation, disallowance of preliminary expenses

DCIT, NEW DELHI vs. DALMIA BHARAT SUGAR & INDUSTRIES LTD, NEW DELHI

In the result appeal of the assessee for assessment year 2007 – 08 is partly allowed and appeal of the learned assessing officer for that year is dismissed

ITA 1036/DEL/2015[2005-06]Status: DisposedITAT Delhi03 Aug 2021AY 2005-06

Bench: Shri Prashant Maharishi & Shri K.N.Chary(Through Video Conferencing) M/S. Dalmia Bharat Sugar & Dcit, Industries Ltd. [Formerly Known Vs. As Dalmia Cement (Bharat) Ltd. Circle – 1, Ltu, 11Th & 12Th Floors, Hansalaya, 15 – Barakhamba Road, New Delhi New Delhi – 110 001. Pan: Aaacd2281K (Appellant) (Respondent) Dcit, M/S. Dalmia Bharat Sugar Circle – 1, Ltu, Vs. & Industries Ltd., New Delhi. 11Th & 12Th Floors, Hansalaya, 15 – Barakhamba Road, New Delhi – 110 001. Pan: Aaacd2281K (Appellant) (Respondent) Dalmia Cement (Bharat) Ltd, Vs. Acit (Ltu), (Now Known As Dalmia Bharat Nbcc Plaza, New Delhi Sugar & Industries Ltd), Hansalya, 11Th & 12Th Floors, 15, Barakhamba Road, New Delhi Pan: Aaacd2281K (Appellant) (Respondent) Acit (Ltu), Vs. Dalmia Cement (Bharat) Ltd, Nbcc Plaza, New Delhi (Now Known As Dalmia Bharat Sugar & Industries Ltd), Hansalya, 11Th & 12Th Floors, 15, Barakhamba Road, New Delhi Pan: Aaacd2281K

For Appellant: Shri R. M. Mehta, FCAFor Respondent: Ms. Nidhi Srivastava, CIT DR
Section 143Section 254

disallowing the depreciation on the power plant as well as the disallowance of lease rent was upheld. 13. The assessee

DALMIA BHARAT SUGAR & INDUSTRIES LTD,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

In the result appeal of the assessee for assessment year 2007 – 08 is partly allowed and appeal of the learned assessing officer for that year is dismissed

ITA 1044/DEL/2015[2005-06]Status: DisposedITAT Delhi03 Aug 2021AY 2005-06

Bench: Shri Prashant Maharishi & Shri K.N.Chary(Through Video Conferencing) M/S. Dalmia Bharat Sugar & Dcit, Industries Ltd. [Formerly Known Vs. As Dalmia Cement (Bharat) Ltd. Circle – 1, Ltu, 11Th & 12Th Floors, Hansalaya, 15 – Barakhamba Road, New Delhi New Delhi – 110 001. Pan: Aaacd2281K (Appellant) (Respondent) Dcit, M/S. Dalmia Bharat Sugar Circle – 1, Ltu, Vs. & Industries Ltd., New Delhi. 11Th & 12Th Floors, Hansalaya, 15 – Barakhamba Road, New Delhi – 110 001. Pan: Aaacd2281K (Appellant) (Respondent) Dalmia Cement (Bharat) Ltd, Vs. Acit (Ltu), (Now Known As Dalmia Bharat Nbcc Plaza, New Delhi Sugar & Industries Ltd), Hansalya, 11Th & 12Th Floors, 15, Barakhamba Road, New Delhi Pan: Aaacd2281K (Appellant) (Respondent) Acit (Ltu), Vs. Dalmia Cement (Bharat) Ltd, Nbcc Plaza, New Delhi (Now Known As Dalmia Bharat Sugar & Industries Ltd), Hansalya, 11Th & 12Th Floors, 15, Barakhamba Road, New Delhi Pan: Aaacd2281K

For Appellant: Shri R. M. Mehta, FCAFor Respondent: Ms. Nidhi Srivastava, CIT DR
Section 143Section 254

disallowing the depreciation on the power plant as well as the disallowance of lease rent was upheld. 13. The assessee

DALMIA BHARAT SUGAR AND INDUSTRIES LTD.,NEW DELHI vs. DCIT (LTU), NEW DELHI

In the result appeal of the assessee for assessment year 2007 – 08 is partly allowed and appeal of the learned assessing officer for that year is dismissed

ITA 4124/DEL/2014[2007-08]Status: DisposedITAT Delhi03 Aug 2021AY 2007-08

Bench: Shri Prashant Maharishi & Shri K.N.Chary(Through Video Conferencing) M/S. Dalmia Bharat Sugar & Dcit, Industries Ltd. [Formerly Known Vs. As Dalmia Cement (Bharat) Ltd. Circle – 1, Ltu, 11Th & 12Th Floors, Hansalaya, 15 – Barakhamba Road, New Delhi New Delhi – 110 001. Pan: Aaacd2281K (Appellant) (Respondent) Dcit, M/S. Dalmia Bharat Sugar Circle – 1, Ltu, Vs. & Industries Ltd., New Delhi. 11Th & 12Th Floors, Hansalaya, 15 – Barakhamba Road, New Delhi – 110 001. Pan: Aaacd2281K (Appellant) (Respondent) Dalmia Cement (Bharat) Ltd, Vs. Acit (Ltu), (Now Known As Dalmia Bharat Nbcc Plaza, New Delhi Sugar & Industries Ltd), Hansalya, 11Th & 12Th Floors, 15, Barakhamba Road, New Delhi Pan: Aaacd2281K (Appellant) (Respondent) Acit (Ltu), Vs. Dalmia Cement (Bharat) Ltd, Nbcc Plaza, New Delhi (Now Known As Dalmia Bharat Sugar & Industries Ltd), Hansalya, 11Th & 12Th Floors, 15, Barakhamba Road, New Delhi Pan: Aaacd2281K

For Appellant: Shri R. M. Mehta, FCAFor Respondent: Ms. Nidhi Srivastava, CIT DR
Section 143Section 254

disallowing the depreciation on the power plant as well as the disallowance of lease rent was upheld. 13. The assessee

DCIT (LTU), NEW DELHI vs. M/S. DALMIA CEMENT (BHARAT) LTD., NEW DELHI

In the result appeal of the assessee for assessment year 2007 – 08 is partly allowed and appeal of the learned assessing officer for that year is dismissed

ITA 4166/DEL/2014[2007-08]Status: DisposedITAT Delhi03 Aug 2021AY 2007-08

Bench: Shri Prashant Maharishi & Shri K.N.Chary(Through Video Conferencing) M/S. Dalmia Bharat Sugar & Dcit, Industries Ltd. [Formerly Known Vs. As Dalmia Cement (Bharat) Ltd. Circle – 1, Ltu, 11Th & 12Th Floors, Hansalaya, 15 – Barakhamba Road, New Delhi New Delhi – 110 001. Pan: Aaacd2281K (Appellant) (Respondent) Dcit, M/S. Dalmia Bharat Sugar Circle – 1, Ltu, Vs. & Industries Ltd., New Delhi. 11Th & 12Th Floors, Hansalaya, 15 – Barakhamba Road, New Delhi – 110 001. Pan: Aaacd2281K (Appellant) (Respondent) Dalmia Cement (Bharat) Ltd, Vs. Acit (Ltu), (Now Known As Dalmia Bharat Nbcc Plaza, New Delhi Sugar & Industries Ltd), Hansalya, 11Th & 12Th Floors, 15, Barakhamba Road, New Delhi Pan: Aaacd2281K (Appellant) (Respondent) Acit (Ltu), Vs. Dalmia Cement (Bharat) Ltd, Nbcc Plaza, New Delhi (Now Known As Dalmia Bharat Sugar & Industries Ltd), Hansalya, 11Th & 12Th Floors, 15, Barakhamba Road, New Delhi Pan: Aaacd2281K

For Appellant: Shri R. M. Mehta, FCAFor Respondent: Ms. Nidhi Srivastava, CIT DR
Section 143Section 254

disallowing the depreciation on the power plant as well as the disallowance of lease rent was upheld. 13. The assessee

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-20, DELHI vs. MB POWER (MADHYA PRADESH) LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

ITA 3923/DEL/2023[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

disallowing the depreciation a blanket rate of 15% was adopted. xiv. Further, action to disallow depreciation has been taken u/s 1530 only

MB POWER (MADHYA PRADESH) LIMITED ,SOUTH EAST DELHI vs. DCIT, CENTRAL CIRCLE-20, DELHI, DELHI

In the result, appeal of the Revenue is dismissed

ITA 3850/DEL/2023[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

disallowing the depreciation a blanket rate of 15% was adopted. xiv. Further, action to disallow depreciation has been taken u/s 1530 only

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 20, DELHI vs. M.B. POWER (MADHAYA PRADESH) LTD, DELHI

In the result, appeal of the Revenue is dismissed

ITA 3870/DEL/2023[2017-18]Status: DisposedITAT Delhi19 Dec 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

disallowing the depreciation a blanket rate of 15% was adopted. xiv. Further, action to disallow depreciation has been taken u/s 1530 only

JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-20, DELHI vs. M B POWER (MADHYA PRADESH) LTD., DELHI

In the result, appeal of the Revenue is dismissed

ITA 267/DEL/2024[2021-22]Status: DisposedITAT Delhi19 Dec 2025AY 2021-22

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

disallowing the depreciation a blanket rate of 15% was adopted. xiv. Further, action to disallow depreciation has been taken u/s 1530 only

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-20, DELHI vs. M. B. POWER (MADHAYA PRADESH) LTD, DELHI

In the result, appeal of the Revenue is dismissed

ITA 3874/DEL/2023[2016-17]Status: DisposedITAT Delhi19 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

disallowing the depreciation a blanket rate of 15% was adopted. xiv. Further, action to disallow depreciation has been taken u/s 1530 only

MB POWER (MADHYA PRADESH) LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE-20, DELHI

In the result, appeal of the Revenue is dismissed

ITA 211/DEL/2024[2021-22]Status: DisposedITAT Delhi19 Dec 2025AY 2021-22

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

disallowing the depreciation a blanket rate of 15% was adopted. xiv. Further, action to disallow depreciation has been taken u/s 1530 only

DCIT, GHAZIABAD vs. M/S. DEVIDAYAL ALUMINIUM INDUSTRIES PVT. LTD., GHAZIABAD

In the result, appeal of the Revenue is dismissed

ITA 3850/DEL/2016[2007-08]Status: DisposedITAT Delhi08 Jan 2025AY 2007-08

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

disallowing the depreciation a blanket rate of 15% was adopted. xiv. Further, action to disallow depreciation has been taken u/s 1530 only

DCIT, CIRCLE-17(1), NEW DELHI vs. MPS INFOTECNICS PVT. LTD.,, NEW DELHI

In the result ground number 5 and 6 of the appeal of the learned assessing officer are dismissed

ITA 6939/DEL/2017[2011-12]Status: DisposedITAT Delhi21 Jan 2021AY 2011-12

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi(Through Video Conferencing) The Deputy Commissioner Of Vs. Mps Infotecnics Pvt. Ltd, Income Tax (Formerly Known As Visesh Circle-17(1), Infotecnic Ltd), 703, Arunachal New Delhi Building, 19, Barakhamba Road, Connaught Place, New Delhi Pan: Aaacv4805B (Appellant) (Respondent)

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 143(3)Section 250(4)Section 32(1)Section 68

depreciation claimed of Rs. 2,46,81,028/- was disallowed. He further disallowed the depreciation of assets of Rs. 7, 20, 30,000/- holding

ACIT, NEW DELHI vs. M/S EDUCOMP INFRASTRUCTURE & SCHOOL MANAGEMENT LTD., NEW DELHI

In the result, all the three appeals of the Revenue are allowed partly for statistical purposes

ITA 545/DEL/2016[2013-14]Status: DisposedITAT Delhi29 Nov 2019AY 2013-14

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2012-13

Section 132

depreciation disallowed by the AO was deleted. The disallowance of depreciation in this year has been made by the AO by adopting

ACIT, NEW DELHI vs. M/S. EDUCOMP INFRASTRUCTURE & SCHOOL MANAGEMENT LTD., GURGAON

In the result, all the three appeals of the Revenue are allowed partly for statistical purposes

ITA 6894/DEL/2015[2012-13]Status: DisposedITAT Delhi29 Nov 2019AY 2012-13

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2012-13

Section 132

depreciation disallowed by the AO was deleted. The disallowance of depreciation in this year has been made by the AO by adopting