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5 results for “depreciation”+ Section 2(24)(xviii)clear

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Section 143(3)5 Section 80I5 Transfer Pricing5 Addition to Income5 Section 802

ALPA INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT CIRCLE -1(1), HYDERABAD

In the result, the appeal of the assessee company is partly allowed for statistical purposes in terms of our aforesaid observations

ITA 457/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 May 2025AY 2018-19

Bench: Us:

For Appellant: Sri PVSS Prasad, CAFor Respondent: Sri B. Bala Krishna, CIT-DR

Section 115JSection 143(2)Section 143(3)Section 3Section 80Section 80I

2(24)(xviii) will not be applicable. (iv). We are of the view that amortization of a capital subsidy in itself is not allowable as a direct deduction under Section 80-IC or under the Income Tax Act, but rather, the impact of the capital subsidy is reflected in the reduced "actual cost" of the asset, leading to a claim

ALPA INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT CIRCLE -1(1), HYDERABAD

ALPA INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT CIRCLE -1(1), HYDERABAD

VIVIMED LABS LIMITED,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX 2(3), HYDERABAD

VIVIMED LABS LIMITED,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(3), HYDERABAD

VIVIMED LABS LIMITED,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX , HYDERABAD

VIVIMED LABS LIMITED,HYDERABAD vs. 500082 ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(3), HYDERABAD