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Section 116 Section 11(2)6 Section 13(8)3 Section 2(15)3 Section 11(3)3 Exemption3 Depreciation3 Addition to Income3

C I T JAIPUR vs. J D A JAIPUR

The appeals are dismissed

ITA/284/2010HC Rajasthan22 Jan 2026

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11Section 11(2)Section 11(3)Section 13(8)Section 2(15)

65,650/- on account of depreciation on fixed assets without appreciating the facts that the application of 100% expenditure of the capital asset is already allowed as capital expenditure hence further allowance of the depreciation on the same capital asset would tantamount to double depreciation.” 6. This Court, while admitting D.B. Inocme Tax Appeal No. 152/2017 framed the following substantial

COMMISSIONER OF INCOME TAX EXEMPTINOS vs. JAIPUR DEVELOPMENT AUTHORITY

The appeals are dismissed