ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI
In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed
ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C
depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) :
21. Ld. Counsel for the assessee while taking us through the above provision has submitted that this section
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Assessment Year: 2013-2014
&
Assessment Year
