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Section 115B8 Section 1545 Section 143(1)2

M/S KOLTE-PATIL INTEGRATED TOWNSHIPS LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, PUNE, PUNE

In the result, the appeal filed by the assessee is partly allowed

ITA 1990/PUN/2024[2021-22]Status: DisposedITAT Pune18 Dec 2024AY 2021-22

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2021-22

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR

Section 115BSection 143(1)Section 154

32, except clause (iia) of sub-section (1) of the said section, determined in such manner as may be prescribed. (3) The loss and depreciation referred to in clause (ii) and clause (iii) of sub- section (2) shall be deemed to have been given full effect to and no further deduction for such loss or depreciation shall be allowed