DCIT, RANGE-3, LUCKNOW vs. M/S. PRAYAGRAJ POWER GENERATION COMPANY LTD.,, NOIDA
In the result, ground no. 1 of appeal is dismissed and ground no
ITA 393/LKW/2020[2016-17]Status: DisposedITAT Lucknow15 Oct 2025AY 2016-17
Bench: Shri Kul Bharat & Shri Anadee Nath Misshra
Section 115J
depreciation is nil; or (iv)
[***]
to (vi)
(vii) the amount of profits of sick industrial company for the assessment year commencing on and from the assessment year relevant to the previous year in which the said company has become a sick industrial company under sub- section (1) of section 17 of the Sick Industrial Companies (Special
Provisions
