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3 results for “depreciation”+ Section 9(1)(vi)clear

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Key Topics

Section 1474Section 1433Section 260A2Section 1482Addition to Income2Deduction2Depreciation2

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

9. The entire thrust of the findings recorded by the AO in his order dated 13.03.2003 is to justify his satisfaction about escapement of income. According to him, it was a clear case of escapement of income as defined in Expln. 2 to Section 147 as the assessee had been allowed excessive relief under Section

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

VI or unabsorbed 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 SINGH 2024.11.14 14:36 I attest to the accuracy and authencity of this order/judgment ITA N 5. interpreted b considered b and relatable information a evidence whi officer has an relatable

PR COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. M/S SMITHKLINE BEECHAM CONSUMER HEALTHCARE LTD

ITA/325/2016HC Punjab & Haryana04 Feb 2026

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

Section 260ASection 80

1,41,58,549/- by excluding the excise duty in the valuation of closing stock? (v) Whether on the facts and in circumstances of the case and in law, the Hon'ble ITAT is right in allowing the relief of Rs. 83,97,899/- by directing the AO to value the closing stock on the direct cost method as adopted