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2 results for “depreciation”+ Section 10B(4)clear

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Section 807 Section 80I4 Section 1474 Section 44A3 Section 234B2 Section 2882 Section 143(3)2 Section 682 Deduction2 Addition 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

depreciation under Section 32) from exemptions (like Section 10B benefits). For exemptions, strict compliance with statutory time-limits and conditions is required; a procedural lapse can defeat the claim. The Hon'ble Supreme Court has treated statutory requirements for exemptions (and similar benefits) as mandatory if the text of the statute clearly mandates submission by a specific date, even though

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

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

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