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3 results for “depreciation”+ Section 10Aclear

Sorted by relevance

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Key Topics

Section 44A8Section 143(3)4Section 2503Addition to Income3Section 271B2Section 271(1)(c)2Section 1472Section 1482Penalty2Limitation/Time-bar

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

depreciation for each of the relevant assessment years. (4) Where an eligible assessee declares profit for any previous year in accordance with the provisions of this section and he declares profit for any of the five assessment years relevant to the previous year succeeding such previous year not in accordance with the provisions of sub-section (1), he shall

2
Condonation of Delay2

M/S NORTH BIHAR DISTRIBUTOR,PURNEA vs. ITO, WARD-3(1), PURNEA

In the result, appeals of the assessee are dismissed

ITA 48/PAT/2020[2013-14]Status: DisposedITAT Patna22 May 2023AY 2013-14

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri R. K. Jha, CAFor Respondent: Shri Rupesh Agrawal, Sr. DR
Section 143(3)Section 250Section 271(1)(c)Section 271BSection 44A

depreciation for each of the relevant assessment years. (4) The provisions of Chapter XVII-C shall not apply to an eligible assessee in so far as they relate to the eligible business. (5) Notwithstanding anything contained in the foregoing provisions of this section, an eligible assessee who claims that his profits and gains from the eligible business are lower than

M/S NORTH BIHAR DISTRIBUTOR,PURNEA vs. ITO, WARD-3(1), PURNEA

In the result, appeals of the assessee are dismissed

ITA 68/PAT/2020[2013-14]Status: DisposedITAT Patna22 May 2023AY 2013-14

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri R. K. Jha, CAFor Respondent: Shri Rupesh Agrawal, Sr. DR
Section 143(3)Section 250Section 271(1)(c)Section 271BSection 44A

depreciation for each of the relevant assessment years. (4) The provisions of Chapter XVII-C shall not apply to an eligible assessee in so far as they relate to the eligible business. (5) Notwithstanding anything contained in the foregoing provisions of this section, an eligible assessee who claims that his profits and gains from the eligible business are lower than