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2 results for “depreciation”+ Condonation of Delayclear

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Key Topics

Section 3510Section 35(1)(i)2Deduction2Disallowance2

APOLLO TYRES LTD. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,

ITA/225/2019HC Kerala13 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

Section 35Section 35(1)(i)

condone the delay, the SLP was dismissed. Therefore, we are of the view that, for all purposes, the entitlement of assessee for availing benefit from 01.04.2004 is covered by the order dated 15.06.2009 of DSIR and the adjudication of the Delhi High Court in assessee’s own case, W.P.(C) No.13338/2009. A few judgments are referred to for bringing home

APOLLO TYRES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

ITA/238/2019HC Kerala13 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

Section 35Section 35(1)(i)

condone the delay, the SLP was dismissed. Therefore, we are of the view that, for all purposes, the entitlement of assessee for availing benefit from 01.04.2004 is covered by the order dated 15.06.2009 of DSIR and the adjudication of the Delhi High Court in assessee’s own case, W.P.(C) No.13338/2009. A few judgments are referred to for bringing home