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4 results for “depreciation”+ Section 25clear

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Key Topics

Depreciation4Section 260A3Section 1473Section 1432Section 1482

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

COMMR. OF INCOME TAX, P.KULA vs. M/S HARYANA VIDYUT PRASARAN NIGAM LTD.

Appeal is dismissed in view of

ITA/28/2006HC Punjab & Haryana07 Apr 2025

Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE ALOK JAIN

Section 139(1)Section 32(2)

depreciation for the succeeding y carried forward as the valid ret allowed under Section 139(1) of t Learned counsel for appellant e respondent-assessee on the b I.T. Vs. Haryana Hotels Ltd., (2 ith the averment that an appeal h said verdict. It is further inform appellant/Department impugning AB AND HARYANA AT RH ITA-28-2006 Date of Decision

COMMISSIONER OF INCOME TAX-I, CHANDIGARH vs. M/S PUNJAB SMALL INDUSTRIES & EXPORT CORPN. LTD

The appeal stands disposed of

ITA/9/2012HC Punjab & Haryana25 Feb 2020

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

Section 260A

Section 260A of the Income Tax Act, 1961 against the order dated 23.03.2011 of the Income Tax Appellate Tribunal, Chandigarh passed in ITA No.79/Chandi/2011 for the assessment year 2007-08. [2] Following question of law is claimed:- “Whether on the facts and in the circumstances of the case, the ITAT was right in law in upholding the order

CIT, CHANDIGARH vs. M/S PUNJAB SMALL IND. AND EXPORT CORP. LTD.

The appeal stands disposed of

ITA/705/2008HC Punjab & Haryana25 Feb 2020

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

Section 260A

Section 260A of the Income Tax Act, 1961 against the order dated 30.05.2008 of the Income Tax Appellate Tribunal, Chandigarh passed in ITA No.611/CHD/2006 for the assessment year 2003-04. [2] Following question of law is claimed:- “Whether on the facts and in the circumstances of the case, the ITAT was right in law in upholding the order