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2 results for “depreciation”+ Section 13(8)clear

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Section 260A2

PR. COMMISSIONER OF INCOME TAX vs. M/S BRAHMAPUTRA CRACKER AND POLYMER LIMITED....b

ITA/16/2022HC Gauhati11 Apr 2023

Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE SOUMITRA SAIKIA

Section 260A

8. It was contended that the assessee received capital subsidy from the MoCF for setting up the Project. The MoCF specifically prescribed the purposes Page No.# 6/14 and the manner in which the subsidy was to be utilized and the assessee was under an obligation to utilize the capital subsidy as specified by the MoCF. A separate Bank Account

THE PRINCIPAL COMMISSIONER OF INCOME TAX AND ANR. vs. M/S GREENPLY INDUSTRIES LIMITED

ITA/6/2023HC Gauhati03 Mar 2025

Bench: Honourable The Chief Justice Honourable Mr. Justice N. Unni Krishnan Nair Date Of Hearing : 25.02.2025 Date Of Judgment & Order : 04.03.2025

For Respondent: B SARMA, DR. ASHOK SARAF,MR P BARUAH,MR. N N
Section 115
Section 143(3)
Section 260A

8. Per contra, Dr. Saraf, learned senior counsel appearing for the sole respondent; at the outset, has submitted that excise duty exemption availed by the assessee for its 2(two) units viz. Rudrapur Plywood Unit and Rudrapur MDF Unit, set-up in the State of Uttaranchal, was so done in view of the policy as formulated by the Ministry