Search: depreciation

1 result for “depreciation”+ Section 43Bclear

Sorted by relevance

Key Topics

Section 685 Section 43B2 Section 402 Section 10B2

THE ITO, WARD-1 (2) (2),, RAJKOT-GUJARAT vs. M/S SRV METALS PRIVATE LIMITED, RAJKOT-GUJARAT

In the result, appeal filed by the Revenue is allowed for statistical purpose

ITA 428/RJT/2015[2009-10]Status: DisposedITAT Rajkot15 Feb 2023AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2009-10

For Appellant: NoneFor Respondent: Shri B.D. Gupta, Sr. DR

Section 10BSection 142(1)Section 143(3)Section 40Section 43BSection 68

43B of Rs.99,549/-, as the disallowance was rightly made by the Assessing Officer and there should be simultaneous increase in 10B deduction. As regards to ground no.5, Ld. DR submitted that the CIT(A) erred in deleting the addition made under Section 40(a)(ia) of Rs.2,64,702/-, as the disallowance was made because the assessee