Search: depreciation

2 results for “depreciation”+ Section 801Aclear

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Section 80I8 Section 139(5)4 Section 1484 Section 1392 Section 143(3)2 Section 143(2)2 Section 52 Deduction2 Addition to Income2

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR vs. SMT. ANJU AJAY SARAF, NAGPUR

In the result, Revenue’s appeal for the A

ITA 30/NAG/2018[2012-13]Status: DisposedITAT Nagpur28 May 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Kailash C. Kanojiya

Section 139Section 139(5)Section 143(2)Section 143(3)Section 148Section 5Section 80I

depreciation was carried forward by the assessee in any year. Even there was no brought forward loss from the earlier years to be adjusted against the income for the year under consideration. We further find that insofar as the CBDT Circular no.1/2016 dated 15/02/2016 is concerned, the learned CIT(A) has in detail clarified that the issue is covered