Search: depreciation

2 results for “depreciation”+ Section 194A(3)(i)clear

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Key Topics

Section 2502 Limitation/Time-bar2 Condonation of Delay2

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result the appeal of the assessee is allowed

ITA 112/JODH/2020[2014-15]Status: DisposedITAT Jodhpur28 Jan 2021AY 2014-15

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

Section 250

depreciation and interest to third parties and 3.07% as declared by assessee himself in just preceding year, we are of the considered opinion that the profit rate cannot be allowed to exceed the declared rate, which better than that of the earlier year, accordingly we order for the deletion of addition, sustained by the ld CIT (A) by the application

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result the appeal of the assessee is allowed

ITA 111/JODH/2020[2013-14]Status: DisposedITAT Jodhpur28 Jan 2021AY 2013-14

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal