Search: depreciation

2 results for “depreciation”+ Section 115Jclear

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Key Topics

Section 115J13 Section 260A3 Section 802

M/S YOKOGAWA INDIA LTD vs. THE DEPUTY COMMISSIONER

In the result, the appeal is disposed of

ITA/87/2012HC Karnataka04 Jun 2020

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 115JSection 143(1)Section 143(2)Section 260Section 260A

depreciation whichever is less as per books of accounts. It is also urged that the assessee is eligible to claim the deduction of Rs.8,44,51,768/- being the lower figure. However, the tribunal has adjusted the past profits of 10A unit against the aforesaid figure to eventually conclude that the appellant is not eligible to any deduction

M/S SANKHLA POLYMERS (P) LTD vs. THE INCOME TAX OFFICER WARD-12(2)

In the result, the appeal relating to the assessment