54 results for “depreciation”+ Section 253(4)clear
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In the result, appeals of Revenue and the Cross Objections by the assessee are partly allowed
Bench: Ms. Sushma Chowla, Jm आयकर अपीऱ सं. / Ita Nos.733 To 736/Pun/2017 यििाारण वषा / Assessment Years : 2004-05 To 2006-07 & 2009-10
depreciation (UAD) of earlier years which have already been set off against the other income of the assessee, for the purpose of claiming deduction u/s 80IA(4) of the Act, 1961 thereby ignoring the provisions of section 80IA(5) ? 2. On the facts and in the circumstances of the case and in law, whether the Ld. CIT(A) is justified