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)
disallowing 5% of administrative
expenditure related to change in accounting policy.
(iv) Whether on the facts and circumstances of the case and in law
the Hon’ble ITAT was justified in allowing Rs. 1,36,09,228/- on
account of depreciation on fixed assets without appreciating the
facts that the application of 100% expenditure of the capital asset is
already