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2 results for “depreciation”+ Section 46clear

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Key Topics

Section 1473Section 262Section 1432Section 1482Deduction2Depreciation2

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

M/S Y.S. AND CO-OWNERS vs. INCOME TAX OFFICER ETC.

ITA/20/2008HC Punjab & Haryana09 Sept 2024

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

Section 144Section 167B(2)(i)Section 2Section 26

Depreciation Gurdeep Sin purchase of (Appeals), ho income recei the same as u to be not fall income from 5. Amritsar. Th its order dat income of th . 20 of 2008 posited in one bank account. T ceedings to assess the income o .O.P. (Association of Persons). The appellant submitted object ing earned by the co-owners as Section