Search: depreciation

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Section 115J6 Section 143(3)2

SEABIRD MARINE SERVICES PRIVATE LIMITED,JAMNAGAR vs. ACIT, CIRCLE - 1, JAMNAGAR, JAMANGAR

In the result, ground No.4 raised by the assessee is allowed

ITA 83/RJT/2025[2017-18]Status: DisposedITAT Rajkot30 May 2025AY 2017-18

Section 114Section 115JSection 143(3)

depreciation which would be required to be set off\nagainst the profit of the relevant previous year as if the provisions of clause (b) of the first\nproviso to sub-section (1) of section 205 of the Companies Act, 1956 (1 of 1956), are\napplicable.\n(2) Nothing contained in sub-section (1) shall affect the determination of the amounts