SHRI HUMAD JAIN SAKH SAHAKARI SANSTHA MARYADIT,INDORE vs. ITO 2(1), INDORE
Appeal is allowed
ITA 547/IND/2024[2012-13]Status: DisposedITAT Indore22 Jul 2025AY 2012-13
Section 143(2)Section 143(3)Section 147Section 148Section 80P
depreciation allowance or any other\nallowance, as the case may be, for the
assessment year concerned\n(hereafter in this section and in sections 148 to 153 referred to as\nthe relevant
assessment year):\nProvided that\nProvided further that........\nProvided also that .....\nExplanation (1) ......\nExplanation (2).......\nExplanation 3 : For the purpose of assessment or reassessment under\nthis section, the Assessing