148 results for “depreciation”+ Section 32clear
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In the result ground no 6 of the appeal of the assessee is partly allowed for statistical purposes
Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.233/Rpr/2025 "नधा"रण वष" / Assessment Year : 2012-13 Hira Power & Steels Limited 557, Urla Industrial Area, Urla Industrial Complex, Raipur (C.G.)-493 221 Pan: Aabcj0138Q ........अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)
Section 32(1)(iia) of the Act including proviso which are extracted as follows: “32. (1) In respect of depreciation