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2 results for “depreciation”+ Section 94(7)clear

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Key Topics

Section 115J4Section 260A2Depreciation2Disallowance2Addition to Income2

PRINCIPAL COMMISSIONER OF INCOME TAX FARIDABAD vs. M/S NHPC LTD

The appeals stand disposed of

ITA/336/2015HC Punjab & Haryana20 Sept 2019

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL

Section 115JSection 143(3)Section 2Section 2(24)Section 24Section 260ASection 28

section 28 of the Income Tax Act, 1961, which provides that “income” includes profits and gains and the profits and gains of any business or profession carried on by the assessee at any time during the previous year is taxable?” 3. “Whether, on the facts and in circumstances of the case Anuradha 2019.09.25 11:40 I attest to the accuracy

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

94,97,875/- on account of balance of excise duty lying in PLA and RG23 as the payment was made before incurring the liability to pay such levy? 3. Learned counsel for the parties are ad idem that questions No.3, 4, 5, 6, 7 & 8 stand answered by this Court or by Hon’ble Supreme Court. Questions No.4