RAJATGIRI OIL INDUSTRIES,KOLKATA vs. ACIT, KOLKATA

In the result, all the appeals of the assessee are dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

house property u/s. 22 to 27 and depreciation u/s. 32 cannot be allowed on the same. 12. Now, we take up the disallowance of depreciation on the remaining three properties at Sl. No. (b), (c) and (d) listed above. In respect of these three properties, the main contention of the Ld. AO was that these properties were not being used

RAJATGIRI OIL INDUSTRIES,KOLKATA vs. ACIT, KOLKATA

In the result, all the appeals of the assessee are dismissed