Search: depreciation

3 results for “depreciation”+ Section 10(31)clear

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Section 1478 Disallowance3 Addition to Income3 Section 250(6)2 Section 7472 Section 143(3)2 Section 145(3)2 Section 1442 Section 402 Deduction

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

In the result, the appeal of the Revenue is partly allowed

ITA 10/PAT/2015[2009-10]Status: DisposedITAT Patna17 Oct 2023AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 142(1)Section 143(2)Section 271(1)(b)Section 40A(3)

10,424/- is disallowed u/s 40(a)(ia) and added back to the income of the assessee. It is pertinent to menton here that the addition on same ground has been done in the case of assessee for A.Y. 2008-09 also. 5. Dissatisfied with the assessment order, the assessee carried the matter in appeal before the ld. CIT(Appeals

ARUN CONSTRUCTION,BHAGALPUR vs. ACIT, CIRCLE-1, BHAGALPUR

In the result, all the appeals (ITA Nos