DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR

In the result, the Cross Objection of the assessee is partly allowed

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

depreciation of assets. 3. On the facts and in the circumstances of the case the Ld. CIT(Appeals) erred in allowing relief of Rs.1,01,612/- out of total disallowance of Rs.1,21,807/- made by AO u/s 40A(3) of the I.T. Act. 4. On the facts and in the circumstances of the case

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

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