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2 results for “depreciation”+ Section 40A(7)(b)clear

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Disallowance2 Addition to Income2

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)

7 Assessment Year: 2009-2010 M/s. Kumar Construction ledger account list attached with the assessment order. In the remand report, AO has not commented on the affidavits of the persons appearing in the hire charges ledger who have stated that they supplied materials to the assessee. (iv) The assessee has been able to controvert the finding of the A.O. that

RAVI LOCHAN SINGH,PATNA vs. ACIT, CIRCLE-5, PATNA

In the result, the appeal filed by the assessee is dismissed