209 results for “depreciation”+ Section 33clear
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In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA
Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19
33. On the other hand, ld. Counsel for the assessee submitted has referred to the following written submissions : (A) On merits the subsidy is not chargeable income as the assessee has deducted the amount of Rs. 37.09 Crore from cost of assets for claiming the written depreciation. Please refer submissions in Annexure 'A' to Assessment Year