284 results for “depreciation”+ Section 50clear
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In the result, appeal of the Assessee is Partly Allowed
Bench: Shri Partha Sarathi Chaudhury, Jm & Dr. Dipak P. Ripote, Am आयकरअपीलसं. / Ita No.1501/Pun/2017 िनधा"रण वष" / Assessment Year : 2013-14 Ashok Narayan Bhosale, The Deputy Commissioner Of Ashok Narayan Bhosle Bunglow At Vs Income Tax, Kaveri Nagar, Pratham Housing Cirlce-8, Pune. Society, Wakad, Pune – 411057. Pan: Aaspb 3588 Q Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri S.P.Walimbe - Dr Date Of Hearing 10/03/2022 Date Of Pronouncement 14/03/2022
50% depreciation in subsequent year. But the fact remains even without the aid of statutory amendment, the Hon’ble Karnataka High Court in Rittal India Pvt. Ltd. case (supra.) had held that “the assessee can claim the remaining depreciation in the subsequent assessment years.” Now with the introduction to the proviso to Section