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Section 143(1)3 Section 242 Depreciation2 Disallowance2 Addition to Income2

ASSISTANT COMMISSIONER OF INCOME TAX, CHHINDWARA vs. M/S. CENTRAL MADHYA PRADESH GRAMIN BANK, CHHINDWARA

In the result, the Revenue’s appeal is dismissed

ITA 135/JAB/2018[2012-13]Status: DisposedITAT Jabalpur10 Dec 2020AY 2012-13

depreciation thereon in the impugned sum, at 50% of the eligible rate of 60%, having been put to use for a period of less than 180 days during the year. In view of the Assessing Officer (AO), section 43(1) read with Explanation 10 thereto, which reads as under, was applicable in the facts and circumstances of the case

VIJAY OIL MILLS CO. ,DAMOH vs. INCOME TAX OFFICER WARD, DAMOH

In the result, the appeal filed by the assessee is allowed

ITA 112/JAB/2023[2018-19]Status: DisposedITAT Jabalpur16 Oct 2023