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4 results for “depreciation”+ Section 32clear

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Key Topics

Section 1476Section 1434Section 1484Depreciation3Section 260A2Reopening of Assessment2

MANGE RAM MITTAL vs. COMMISSIONER OF INCOME TAX

ITA/51/2007HC Punjab & Haryana14 Nov 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 132(1)Section 143Section 144Section 147Section 158

depreciation of section 32;] g s f f s n d e r h n n d l e f r f r d n VARINDER

COMMISSIONER OF INCOME TAX-I LUDHIANA vs. M/S VERDHMAN TEXTILES LTD. LUDHIANA

Appeal is dismissed

ITA/315/2011HC Punjab & Haryana24 Mar 2023

MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Bench:
Section 143Section 147Section 148Section 260ASection 32

Section 32 of the Act in connection with allowance of depreciation of capital expenditure incurred on leased building and following

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