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2 results for “depreciation”+ Section 36(1)(viia)clear

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Key Topics

Section 2639Section 143(3)2

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY.CIT RANGE-6, LUCKNOW

In the result, both the appeals in ITA Nos

ITA 142/LKW/2024[2012-13]Status: DisposedITAT Lucknow30 Apr 2025AY 2012-13
Section 2(24)(x)Section 36(1)Section 36(1)(v)

viia)\nand 36(1)(viii), the ld. Addl CIT DR had no objection to the matter being sent back to\nthe ld. AO for re-computing the allowances / disallowances in accordance with the\nprovisions of law. With regard to the orders of the ld. CIT(A) wherein the ld. CIT(A)\nhad not passed speaking orders with regard

ALLIANCE NIRMAAN LIMITED,BAREILLY vs. PCIT, BAREILLY

In the result, the appeal of the assessee is allowed

ITA 119/LKW/2022[2017-18]Status: DisposedITAT Lucknow12 Jun 2025AY 2017-18
Section 143(3)Section 263

depreciation claim and income from real estate business during the\nyear. On this point, categorical explanation was called from the\nassessee and the same has been submitted by him, which has been\nplaced on record.”\n3.\nVide impugned order dated 23.03.2022 of the PCIT, the assessment\norder dated 14/12/2019 was set aside to be framed denovo