Search: depreciation

2 results for “depreciation”+ Section 43A(1)clear

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Section 2502 Section 143(2)2 Section 43A2 Disallowance2 Addition to Income2

INCOME TAX OFFICER, WARD-3(1), GUWAHATI vs. M/S.ASSAM CARBON PRODUCTS LIMITED, GUWAHATI

In the result, the revenue’s appeal for the AY 2014-15 is dismissed and that of assessee’s appeal for the AY 2012-13 is allowed

ITA 211/GTY/2019[2014-15]Status: DisposedITAT Guwahati30 Nov 2022AY 2014-15

Section 143(2)Section 250Section 43A

1), therefore, has no application unless the asset is acquired and the liability existed, before the change in the rate of exchange takes effect. In such a case, Section 43A contemplates recomputation of the cost of the assets for the purposes of depreciation

M/S. ASSAM CARBON PRODUCTS LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, the revenue’s appeal for the AY 2014-15 is dismissed and that of assessee’s appeal for the AY 2012-13 is allowed

ITA 463/GTY/2019[2012-13]Status: Disposed