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Section 44A4 Section 143(3)2 Section 260A2 Section 402 Deduction2 Depreciation2

M/S AMBIKA TRANSPORT CO. vs. INCOME TAX OFFICER,

In the result, both the appeals by the assessee are dismissed

ITA 187/JAB/2013[2002-03]Status: DisposedITAT Jabalpur16 Feb 2022AY 2002-03

Bench: Sh. Sanjay Arora, Hon'Ble

Section 143(3)Section 260ASection 40Section 44A

274 ITR 225 (MP)). Section 44AE, which stands inserted on the statute book by Finance Act, 1994, and governs issue in hand, and on which aspect there is no dispute, reads as under: Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages. (1) Notwithstanding anything to the contrary contained in sections

M/S AMBIKA TRANSPORT CO. vs. INCOME TAX OFFICER,

In the result, both the appeals by the assessee are dismissed