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2 results for “depreciation”+ Section 43Cclear

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Karnataka64Mumbai43Ahmedabad33Delhi23Kolkata9Chennai9Hyderabad6Bangalore4Patna3Jabalpur2Jaipur2SC2Pune2Telangana1Cochin1Guwahati1Jodhpur1Rajkot1Surat1

Key Topics

Section 271B9Section 142(1)3Section 1483Section 1472

SUBHASH CHAND SAINI,JAIPUR vs. ITO WARD, BEHROR

In the result the appeal of the assessee is allowed

ITA 230/JPR/2023[2017-2018]Status: DisposedITAT Jaipur12 Sept 2023AY 2017-2018

Bench: Or At The Time Of Hearing Of Appeal.”

For Appellant: Shri P. K. Garg (C.A.)For Respondent: Smt Monisha Choudhary (Addl. CIT) a
Section 142(1)Section 143(2)Section 271BSection 275Section 44A

43C, in the case of an eligible assessee engaged in an eligible business, a sum equal to eight per cent of the total turnover or gross receipts of the assessee in the previous year on account of such business or, as the case may be, a sum higher than the aforesaid sum claimed to have been earned by the eligible

AKSH OPTIFIBRE LIMITED,NEW DELHI vs. ACIT, CIRCLE - 2, ALWAR

In the result, all the appeal of the assessee is allowed

ITA 170/JPR/2024[2010-11]Status: DisposedITAT Jaipur20 May 2025AY 2010-11
For Appellant: Shri Akul Agarwal, C.A. (thr. V.C.)For Respondent: Shri Arvind Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 156Section 234ASection 250

43C; 47 (vi);\n(via) (viaa) (viab), 47 (vii); 72A, 72AB, etc. under the Income Tax Act. wherein the event\nof amalgamation, the method of treatment of a particular subject matter is expressly\nindicated in the provisions of the Act. In some instances, amalgamation results in\nwithdrawal of a special benefit (such as an area exemption under Section 801A) because