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
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 and in law, the Hon’ble ITAT was right in law in
confirming the order of Ld. CIT(A) to allow
