MASUDAN TANTI,BHAGALPUR vs. CIT, NFAC, DELHI
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 29/PAT/2023[2013-14]Status: DisposedITAT Patna22 Jul 2024AY 2013-14
Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2013-14
For Appellant: Shri R. N. Bedi, CAFor Respondent: Dr. Lalita Kumari, Sr. DR
Section 142(1)Section 147Section 148Section 250Section 44
139 in respect of that previous year.]
(2) Any deduction allowable under the provisions of sections 30 to 38 shall, for the purposes of sub-section (1), be deemed to have been already given full effect to and no further deduction under those sections shall be allowed:
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(3) The written down value of any asset of an eligible business shall
