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2 results for “depreciation”+ Section 260clear

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Key Topics

Section 37(4)6Section 294Section 143(3)2Section 69C2Section 402Deduction2Depreciation2Disallowance2Addition to Income

CHIEF COMMISSIONER OF INCOME TAX OSD LUDHIANA vs. M/S CEIGALL INDIA LTD

ITA/61/2021HC Punjab & Haryana06 Aug 2022

Bench: Cit(A). The Same Was Partly Allowed. The Addition Made By Applying Net Profit Dinesh Kumar 2022.10.16 16:54 I Attest To The Accuracy & Integrity Of This Document

Section 143(3)Section 145Section 145(3)Section 260Section 29Section 40Section 69C

260-A of the Income Tax Act, 1961 (hereinafter referred to as 'Act') filed by the revenue impugning the order of Income Tax Appellate Tribunal (hereinafter referred to as 'ITAT') dated 19.11.2020. 2. Respondent is an assessee under the Income Tax Act. The assessment for the year 2014-15 was completed under Section 143(3) of the Act vide order

2

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

ITA/10/2005HC Punjab & Haryana03 Dec 2025

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

Section 37(4)

260 A of the Income Tax Act, 1961 (for short ‘1961 Act’) is seeking setting aside of order dated 23.09.2004 passed by Income Tax Appellate Tribunal (for short ‘Tribunal’) for the Assessment Year 1995-96. 2. The appellant has raised two questions with respect to addition/deduction. The appellant claimed deduction of Rs.6,24,819/- with respect to expenses incurred