Search: depreciation

2 results for “depreciation”+ Section 94(7)clear

Sorted by relevance

Key Topics

M/S. KINFRA EXPORT PROMOTION INDUSTRIAL PARKS LTD., vs. THE JOINT COMMISSIONER OF INCOME TAX (OSD)

ITA/65/2018HC Kerala07 Apr 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

depreciation on a cost that the assessee did not pay himself. The Supreme Court also noted the controversy in P J Chemicals is not whether a portion of the cost is met directly or indirectly by any other person or authority, ITA Nos.62&65/2018 26 and if so, it should be deducted or not. If a portion of the cost

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S. APOLLO TYRES LTD

Appeal is allowed in part as indicated

ITA/44/2017HC Kerala22 Sept 2021

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

For Appellant: M/S. APOLLO TYRES LTD THE PRINCIPAL COMMISSIONER OF INCOME TAX