Search: depreciation

4 results for “depreciation”+ Section 194Hclear

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Key Topics

Section 324 Section 36(1)(va)4 Deduction4 Depreciation4 Disallowance4 Addition to Income4

M/S CLASSIC CITI INVESTMENTS PVT LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PUNE, PUNE

In the result, appeals of assessee in ITA Nos

ITA 354/PUN/2023[2010-11]Status: DisposedITAT Pune24 May 2023AY 2010-11

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Ramnath P. Murkunde

Section 32Section 36(1)(va)

section 36(1)(va) are satisfied i.e., depositing such amount received or deducted from the employee on or before the due date of respective statutes, the assessee is not entitled to claim benefit of deduction from the total income. Therefore, in our opinion, essential condition for claiming such deduction if such amounts are deposited on or before due date

M/S CLASSIC CITI INVESTMENTS PVT LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PUNE, PUNE

In the result, appeals of assessee in ITA Nos