M/S. UJJAL TRANSPORT AGENCY,ASANSOL vs. D.C.I.T., CENTRAL CIRCLE-XVI, KOLKATA, KOLKATA
In the result, assessee's CO is partly allowed”
ITA 1601/KOL/2014[2007-2008]Status: DisposedITAT Kolkata14 Jul 2017AY 2007-2008
Bench: Hon’Ble Shri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1601/Kol/2014 Assessment Year : 2007-08 M/S Ujjal Transport Agency, -Vs- Dcit, Central, Circle-Xvi, Kolkata G.T.Road(East), Murgasole Asansol Pan : Aaafu 6732 H] (Respondent) (Appellant) For The Appellant : A. K. Tibrewal, Fca Amit Agarwal, Adv. For The Respondent : None Date Of Hearing : 11.07.2017 Date Of Pronouncement : 14.07.2014 Order
For Appellant: A. K. Tibrewal, FCAFor Respondent: None
Section 143(1)Section 147Section 148Section 153ASection 263Section 32(1)(iia)
reassessment proceedings, the Ld. AO disallowed the additional depreciation u/s 32(1)(iia) of the Act in the sum of Rs. 1,27,20,257/- on the ground that the assessee during the year was engaged only in contractors job and not involved in any manufacture or production of any article or thing so as to be eligible for additional
