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2 results for “depreciation”+ Section 16clear

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Key Topics

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

16. However, in the present case, the factual aspect which is not disputed by the Revenue is that the interest income which was sought to be taxed by the Revenue was derived by short-term Bank deposits made from the unutilized funds received by the public sector undertaking by way of capital subsidy/capital funds during the formative years

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

16. One more aspect needs to be mentioned. In Sahney Steel and Press Works Ltd. this Court found that the assessee was free to use the money in its business entirely as it liked. It was not obliged to spend the money for a particular purpose. In Seaham Harbour Dock Co.² the assessee was obliged to spend the money