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2 results for “depreciation”+ Section 72Aclear

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Mumbai79 Chennai34 Kolkata25 Delhi24 Bangalore16 Ahmedabad10 Hyderabad7 Pune7 Karnataka3 Jaipur2 SC2 Raipur1 Rajkot1

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Section 1483 Section 2502 Section 1472 Condonation of Delay2

DYNAMIC POWERTECH PRIVATE LIMITED,JAIPUR vs. DCIT, CIRCLE 4, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 231/JPR/2025[2023-24]Status: DisposedITAT Jaipur08 May 2025AY 2023-24

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Tarun Mittal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR

Section 154Section 250

depreciation deemed so under section 72A, if such loss or depreciation is attributable to any of the deductions referred to in clause

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: Disposed

ITAT Jaipur

20 May 2025

AY 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

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\nit is entity or unit specific. In the case