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2 results for “depreciation”+ Section 80Pclear

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Key Topics

Section 80P6Section 143(3)4Section 1474Deduction2Disallowance2Addition to Income2

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

SHREE RAJENDRA SURI SAH SAKH SANTHA MYD,RAJGARH, DHAR vs. THE ITO, DHAR, DHAR

In the result appeal of the assessee is allowed for statistical purpose

ITA 786/IND/2024[2015-16]Status: DisposedITAT Indore09 Jul 2025AY 2015-16
Section 143(3)Section 246ASection 253Section 37Section 38(2)Section 80P

section 80P of the Income-Tax Act, 1961 without properly appreciating the facts of the case and submissions made before him\n\n3. That on the facts and in the circumstances of the case and in law, the Ld. Assessing Officer erred in making addition of Rs.2,32,096/- to the total income of the appellant on account of disallowance