GENERAL INDUSTRIAL CONTROS LTD.,PUNE vs. DCIT CIRCLE 8, PUNE, PUNE
In the result, the order of the CIT(A) is set aside, and the appeal of the assessee is partly allowed
ITA 38/PUN/2025[2021-22]Status: DisposedITAT Pune25 Apr 2025AY 2021-22
Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore
Section 115BSection 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)
72A, if such loss or depreciation is attributable to any of the deductions referred to in clause (i); and
ITA No.38/PUN/2025 [A]
(iv) by claiming the depreciation, if any, under any provision of section 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
