29 results for “depreciation”+ Section 2(24)(x)clear
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In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes
Bench: Shri Manomohan Das & Shri Rakesh Mishra
24)(x) of the Income-tax Act, 1961 added to total income. (Addition Rs.3,02,334/-) 3.4 Further, on verification of "Repairs and Maintenance ledger, it is seen that following payment were made in contravention of section 40A(3) of the Income-tax Act, 1961 which are debited in the Profit & loss account Details are as under:- Sl. No Date