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Section 32(1)2 Depreciation2

USHA JOHNSON vs. THE COMMISSIONER OF INCOME TAX

ITA/96/2015HC Kerala25 Nov 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

For Respondent: THE COMMISSIONER OF INCOME TAX

Section 263

Section 263 of the Income Tax Act, revised the assessments as per Annexure B order dated 28.1.2011, on the ground that they are prejudicial to the revenue. According to the Commissioner, depreciation was allowable only at the rate of 15% and not 30%. The assessee challenged the order in appeal before the Tribunal. The Tribunal by order Annexure E dated

HOTEL ALLIED TRADES PVT. LTD vs. THE ADDITIONAL COMMISSIONER OF INCOME-TAX

In the result, we dismiss the IT Appeal by answering the

ITA/7/2023HC Kerala21 May 2024

Bench: Us, The Appellant Raises The Following Questions Of Law: