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3 results for “depreciation”+ Section 2(14)clear

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Key Topics

Section 1474Section 1433Section 262Section 1442Section 1482Deduction2Depreciation2Addition to Income2

M/S KAKKAR COMPLEX STEELS (P) LTDE vs. THE COMMISSIONER OF IT

Appeal is allowed and

ITA/312/2005HC Punjab & Haryana09 Jan 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 139Section 142Section 143Section 147Section 148Section 154Section 260ASection 80BSection 80H

depreciation allowance or any other allowance or deduction for such assessment year (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall take under this section after

M/S Y.S. AND CO-OWNERS vs. INCOME TAX OFFICER ETC.

ITA/20/2008HC Punjab & Haryana09 Sept 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 144Section 167B(2)(i)Section 2Section 26

Section 2. The pression "person" includes inter ion of Persons or a body of ed or not. There are no words in r the Income Tax Officer or give e Association of Persons or its at matter to tax the firm or its he income of the Association of Persons alone has to be taxed; on of Persons cannot

MANGE RAM MITTAL vs. COMMISSIONER OF INCOME TAX

ITA/51/2007HC Punjab & Haryana14 Nov 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 132(1)Section 143Section 144Section 147Section 158

2) of computing deductions under urposes of the said aggregation, to set off of brought forward VI or unabsorbed depreciation of section 32;] g s f f s n d e r h n n d l e f r f r d n VARINDER SINGH 2024.11.14 14