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2 results for “depreciation”+ Section 10Bclear

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Key Topics

Section 807Section 80I4Section 1474Section 44A3Section 234B2Section 2882Section 143(3)2Section 682Deduction2Addition to Income

LS METATECH PRIVATE LIMITED, RAIPUR,RAIPUR vs. ITO, CIRCLE 1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed for statistical purposes

ITA 766/RPR/2025[2024-25]Status: HeardITAT Raipur22 Dec 2025AY 2024-25

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.766/Rpr/2025 "नधा"रण वष" /Assessment Year : 2024-25 Ls Metatech Private Limited 109, 1St Floor, Meghdoot Complex, Behind Vandana Bhawan, M. G. Road, Raipur (C.G.)-492 001 Pan: Aadcl5735B

For Appellant: Shri Shubham B Mehta, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139(1)Section 234BSection 288Section 44ASection 80Section 80I

Section 10B (8) is an exemption provision which cannot be compared with claiming an additional depreciation under section 32(1) (ii-a) of the Act. As per the settled

2

DEPUTY COMMISSIONER OF INCOME TAX 1(1), BHILAI, DURG vs. BHILAI JAYPEE CEMENT LTD., BHILAI, DURG

In the result, appeal filed by the revenue stands dismissed in terms of our aforesaid observations

ITA 241/RPR/2023[2015-16]Status: DisposedITAT Raipur30 Oct 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.241/Rpr/2023) (Assessment Year: 2015-16) Deputy Commissioner Of Income Tax 1(1), V Bhilai Jaypee Cement Ltd, Bhilai, Durg S Bsp Premises, Slag Yard Road (Opp Sector 4 Nmoh), Bhilai Pan: Aadcb1675Q (अपीलाथ" /Applicant) .. (""यथ" / Respondent) िनधा"रती क" ओर से /Assessee By : Shri. R.B. Doshi, Ca राज"व क" ओर से /Revenue By : Shri. Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 25-10-2023 घोषणा क" तार"ख / Date Of : 30-10-2023 Pronouncement आदेश / O R D E R Per Arun Khodpia, Am:

For Appellant: Shri. R.B. Doshi, CAFor Respondent: Shri. Satya Prakash Sharma, Sr. DR
Section 143(3)Section 147Section 148Section 2(24)(x)Section 40A(2)(b)Section 68

depreciation; 5, towns 81 Eulvancesate No,. 2.11 - give details of then* advances shown 'with others' at Rs. 133_38 lakhs. Please explain the - purpose ot these loans and advances. Fite copies of a/c as on 31,3_2014 and 31.3.20115. Please explain as to whether any interest was cbnzged on these advancer if not why proportion ate interest expenses