ARYAN FLAVOURS,NOIDA vs. DC/AC CIRCLE-1, MUZAFFARPUR
In the result the appeal of the assessee is allowed
ITA 369/PAT/2025[2018-19]Status: DisposedITAT Patna23 Feb 2026AY 2018-19
Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Ita No. 369 /Pat/2025 ( Asstt. Year: 2018-19) Aryan Flavours Vs Dc/Ac Circle-1, Patna B-8, Sector-6, Noida, Gautam Muzaffarpur, Muzaffarpur, Bihar Buddha Nagar, Noida, Noida, Up- 201301 Patna. (Appellant) (Respondent) Pan No. Aabfa3538J Assessee By : Sh. Sanjeev Kr. Anwar, Adv. Revenue By : Sh. Ashwani Kr. Singal, Jcit. Date Of Hearing : 24.11.2025 Date Of Pronouncement : 23.02.2026 Order Per Rajesh Kumar, Am:
For Appellant: Sh. Sanjeev Kr. Anwar, AdvFor Respondent: Sh. Ashwani Kr. Singal, JCIT
Section 30Section 36Section 37(1)
depreciation @ 10% on the said expenditure.
3. In the appellate proceedings, the learned CIT (A) dismissed the appeal of the assessee on this issue by noting that the said expenditure was not allowable under the provisions of section 37(1) which expressly excluded the expenditure which is not in the nature as described in section 30 to section
