ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD
In the result, the appeal of the revenue is dismissed
ITA 160/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Jan 2025AY 2017-18
Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K
Section 142(1)Section 143(2)Section 143(3)Section 40
depreciation on new plant and machinery but it is noticed from the Order that the AO did not make any such addition.
GoA no. 3 is, therefore, dismissed.
8.3. GoA no. 4-
"The Id. AO has erred in making disallowance of Rs. 13,87,72,635/- for business expenditure for non-deduction of tax. Since the AO has applied