Search: depreciation

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Section 143(2)12 Section 11(1)(a)4 Section 1432 Exemption2 Addition to Income2

UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION,LUCKNOW vs. ACIT(EXEMPTION) CIRCLE, LUCKNOW

In the result, both appeals are partly allowed

ITA 360/LKW/2024[2017-18]Status: DisposedITAT Lucknow28 Nov 2025AY 2017-18

Section 11(1)(a)Section 143Section 143(2)

depreciation shall be allowed on the cost of the Asset that is not\nmet by the Assessee. the impact of the aforesaid amendment would be that\nprinciple laid down by the Apex Court in Sahney Steel & Press Works Ltd. (1997)\n228 ITR 253 (SC) and Ponni Sugars and Chemicals Ltd. (2008) 306 ITR 392 (SC)\nlaving down the 'purpose test

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) LUCKNOW, LUCKNOW vs. UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION, LUCKNOW

In the result, both appeals are partly allowed

ITA 288/LKW/2024[2017]Status: DisposedITAT Lucknow