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2 results for “depreciation”+ Section 194A(3)(iv)clear

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Key Topics

Section 143(3)6Section 402Section 143(2)2Depreciation2Disallowance2

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

iv) Whether in the facts and in the circumstances of the case, Ld. CIT(A) was justified in deleting the disallowance of Rs. 58,24,000/- made on account of bad debts. 3. As the issues raised in these appeals pertains to the same assessee and the issues raised are mostly common, all these appeals are being disposed

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
09 Feb 2021
AY 2014-15

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

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

iv) Whether in the facts and in the circumstances of the case, Ld. CIT(A) was justified in deleting the disallowance of Rs. 58,24,000/- made on account of bad debts. 3. As the issues raised in these appeals pertains to the same assessee and the issues raised are mostly common, all these appeals are being disposed