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
4
ITA No. 367 of 2015 and
ITA No. 362 of 2015
ratio of decision in case of M/s Apollo Tyres 255 ITR 273
(SC) when the computation of book profit was not as per
Companies Act and wrongly claimed depreciation on land
not allowable in Companies Act.”
8.
“Whether, on the facts and in circumstances of the
case
