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2 results for “depreciation”+ Section 5clear

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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

Section 10(5) of the Indian Income-tax Act, 1922 and whether the assessee will be entitled to depreciation allowances

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 115Section 143(3)
Section 260A

5 years for the entire States of Uttaranchal and Himachal Pradesh from the date of commencement of commercial production. Page No.# 8/21 9. Dr. Saraf, learned senior counsel, has further submitted that although before the Assessing Officer, the claim for treating the excise duty exemption availed by the assessee under the policy contained in the Office Memorandum, dated