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Section 37(4)6 Section 115J4 Depreciation2 Disallowance2 Addition to Income2

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

24 of section 2 of the Income Tax Act?” 2. “Whether, on the facts and in circumstances of the case and in law, the Hon’ble ITAT was right in law in deleting the addition of Rs.131,75,00,000/- made by the Assessing Officer under section 143(3) (and not under section 115JB) on account of “Advance Against Depreciation

PRINCIPAL COMMISSIONER OF INCOME TAX FARIDABAD vs. M/S NHPC LTD

PRINCIPAL COMMISSIONER OF INCOME TAX FARIDABAD vs. M/S NHPC LTD

INDUSTRIAL CABLES PVT. LTD. vs. COMMNR. OF INCOME TAX & ANR.