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3 results for “depreciation”+ Section 32(1)(iia)clear

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Key Topics

Section 32(1)(iia)7 Section 32(1)(ii)4 Section 143(3)3 Deduction3 Depreciation3 Addition to Income3

THE COMMISSIONER OF INCOME TAX vs. M/S. KITEX GARMENTS LTD.

ITA/138/2014HC Kerala05 Aug 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

Section 143(3)Section 32(1)(ii)Section 32(1)(iia)

depreciation unavailed under Section 32(1)(iia) in the previous year ending on 31.03.2008, whether could be allowed I.T.A. No.138/2014

THE COMMISSIONER OF INCOME TAX-1, vs. M/S.APPOLLO TYRES LTD.,

ITA/184/2015HC Kerala02 Aug 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

Section 32(1)(ii)Section 32(1)(iia)

depreciation unavailed under Section 32(1)(iia) in the previous year ending on 31.03.2009, whether could be allowed I.T.A. No.184/2015

THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOCHI -I vs. M/S.APOLLO TYRES LTD

ITA/43/2017HC Kerala31 Aug 2021

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

For Appellant: THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOCHI -IFor Respondent: M/S.APOLLO TYRES LTD

Section 143(3)Section 144C(5)Section 32(1)(iia)Section 35Section 80Section 92C

Section 32(1)(iia) read with the second proviso, is the Hon'ble ITAT right in law in holding that the left over additional depreciation