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, allowed under different heads could
not exceed the original cost to the assessee of those items of capital
assets. The appellant cannot be held liable because of this remissness on
the part of the Income-tax officer in not applying the law contained in
clause (c) of the proviso to section
