PRINCIPAL COMMISSIONER OF INCOME TAX FARIDABAD vs. M/S NHPC LTD
The appeals stand disposed of
ITA/336/2015HC Punjab & Haryana20 Sept 2019
Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL
Section 115JSection 143(3)Section 2Section 2(24)Section 24Section 260ASection 28
depreciation on land
not allowable in Companies Act.”
8.
“Whether, on the facts and in circumstances of the
case and in law, the Hon’ble ITAT was right in law in
confirming the order of Ld. CIT(A) to allow the contention of
the assessee company for charging the interest u/s 234B at
Rs.3,70,58,281/- instead of Rs.4
