Search: depreciation

2 results for “depreciation”+ Section 194Aclear

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Key Topics

Section 143(3)6 Section 402 Section 143(2)2 Depreciation2 Disallowance2

THE ACIT 1(1), UJJAIN vs. M/S PARAG FANS & COOLING SYSTEMS LTD., DEWAS

In the result appeals of the Revenue in ITA Nos

ITA 561/IND/2018[12-13]Status: DisposedITAT Indore09 Feb 2021

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 143(2)Section 143(3)Section 40

depreciation loss and the return of income of the years in which such loss was shown have been filed on the due dates u/s 139(1) of the Act then the assessee deserves to get the benefit of set off. Ground No.1 of the revenue is thus allowed for statistical purposes. 19. Now we take up Ground No.2 of revenue

THE ACIT 1(1), UJJAIN vs. M/S PARAG FANS & COOLING SYSTEMS LTD., DEWAS

In the result appeals of the Revenue in ITA Nos

ITA 562/IND/2018[2014-15]Status: DisposedITAT Indore