A P S ACADEMY,LUCKNOW vs. INCOME TAX OFFICER-IV(1), LUCKNOW
In the result, the appeal of the assessee is partly allowed
ITA 308/LKW/2019[2008-09]Status: DisposedITAT Lucknow04 Jul 2022AY 2008-09
Bench: Shri A.D Jain & Shri T.S. Kapoorassessment Year 2008-09 M/S A.P.S. Academy, The Income Tax Officer, 239, Leela Building, Vs. Ward –Iv(I), Senani Vihar, Lucknow Raibareilly Road, Lucknow Pan – Aaata 7665H (Appellant) (Respondent)
Section 11Section 12ASection 143(3)Section 154Section 40
depreciation on software development. The provisions of Section 154(1A) clearly states that where any matter has been considered and decided