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3 results for “depreciation”+ Section 115Jclear

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Key Topics

Section 115J9Section 143(3)4Section 10A3Disallowance3Addition to Income3Section 282Section 143(2)2Depreciation2Set Off of Losses2

THE ACIT, - 4(1), INDORE vs. M/S. YASH TECHNOLOGIES PVT. LTD., INDORE

In the result appeal of the revenue is dismissed

ITA 616/IND/2018[2014-15]Status: DisposedITAT Indore31 Oct 2019AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2014-15 Pan : Aaacy1868M

Section 10ASection 115JSection 143(3)Section 28Section 40

depreciation in the value of foreign currency held by it, on conversion into another currency, such profit or loss would ordinarily be a trading profit or loss if the foreign currency is held by the assessee on revenue account or as a trading asset or as a part of circulating capital embarked in the business. But, if on the other

THE ACIT-3(1), INDORE vs. M/S. NMI INDUSTRIES PVT. LTD., INDORE

ITA 529/IND/2016[2008-09]Status: Disposed
ITAT Indore
06 Nov 2018
AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year 2010-11 M/S. Nmi Industries Pvt. Ito-4(1) Ltd, Vs. Indore 314 Bhagirathpura, Indore (Appellant) (Respondent ) Pan No.Aabcn9571B Assessment Year 2010-2011

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

depreciation which have been adopted for preparing such accounts including 76e[statement of profit and loss] for such financial year or part of such financial year falling within the relevant previous year. Explanation 1.—For the purposes of this section, "book profit" means the 77[profit] as shown in the 76e[statement of profit and loss] for the relevant previous

M/S NMI INDUSTRIES PVT. LTD.,INDORE vs. THE ITO-4(1), INDORE

ITA 453/IND/2016[2010-11]Status: DisposedITAT Indore06 Nov 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year 2010-11 M/S. Nmi Industries Pvt. Ito-4(1) Ltd, Vs. Indore 314 Bhagirathpura, Indore (Appellant) (Respondent ) Pan No.Aabcn9571B Assessment Year 2010-2011

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

depreciation which have been adopted for preparing such accounts including 76e[statement of profit and loss] for such financial year or part of such financial year falling within the relevant previous year. Explanation 1.—For the purposes of this section, "book profit" means the 77[profit] as shown in the 76e[statement of profit and loss] for the relevant previous