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1 result for “depreciation”+ Section 43Bclear

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ARUNACHAL PRADESH STATE CO OPERATIVE APEX BANK LIMITED,NAHARLAGUN vs. ACIT / DCIT, CIR 1, GUWAHATI

In the result, this appeals of the assessee are allowed for statistical\npurposes only

ITA 371/GTY/2025[2014-15]Status: DisposedITAT Guwahati13 Mar 2026AY 2014-15
For Appellant: Shri Gaurav Chandak, FCAFor Respondent: Shri Santosh Kumar Karnani, Addl.CIT

Depreciation Expenses Net Profit After Value of Total Allowable\nnt Year Considering the per Profit & Expenses allowed u/s Considering all Rural Advances Provision\nprovision debited Loss Account as las per Income Tax Act, 1961 Act, 1961\n/credited in P&L\nA/c\nadjustments\nTotal Income\nAllowable\nProvision\n@7.5% of 10% of Rural\nANNEXURE A\nNet Taxable\n@Income\n2006