M/S. BHANDARI HOSPITAL AND RESEARCH CENTRE,INDORE vs. THE PR. CIT-1, INDORE
ITA 355/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13
Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 M/S Bhandari Hospital & Pr. Cit-(I) Research Centre, Gf-21 & Indore बनाम/ 22, Opp. Meghdoot Garden, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) P.A. No.Aadfb8151A
Section 131(1)(d)Section 143(3)Section 144ASection 263Section 35A
depreciation is 15%
and not 40% which is a prerequisite to send the matter back to the AO.
Judicial precedents relied upon by the assessee to show that the order u/s 263 deserves to be quashed.:
Reliance is placed on the following decisions (copies being filed):-
a.
Cadila Pharmacuticals ltd. v. PCIT
(ITA no. 1190/Ahd/2015 (placed