DCIT, PUNE vs. L B KUNJIR, PUNE
In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed
ITA 1088/PUN/2024[2016-17]Status: DisposedITAT Pune05 Jul 2024AY 2016-17
Bench: Shri R. K. Panda & Ms Astha Chandra
For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 133ASection 69ASection 69BSection 80I
depreciation of each windmill which has already been set off against other business income of the assessee, cannot be notionally brought forward, as done by the assessing officer. The appellant has claimed that similar disallowance was made by the learned A.O. in the earlier years but the said action of the assessing officer has not been upheld at the level
