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2 results for “depreciation”+ Section 234clear

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Key Topics

Section 2342Section 11(2)2Addition to Income2

M/S USHA MARTIN LTD,KOLKATA vs. ACIT CIR-3, RANCHI

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 68/RAN/2017[2007-08]Status: DisposedITAT Ranchi12 Jun 2025AY 2007-08

Bench: BEFORES/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY (Accountant Member)

For Appellant: S/Shri Aditya Hans/Vishal Jain and Ashis JainFor Respondent: Smt. Rinku Singh, CIT DR
Section 234Section 244A

section 234 B and 234D, theseare consequential in nature. Consequently, additional grounds raised by the assessee stand disposed as per the above direction. 9. Now coming to the main appeal filed the assessee, Ground No.1 is general in nature and consequently not adjudicated. 10. In Ground No.2, the same has three limbs. In Ground No.2.2, most specifically Ground No.2.2.2

S S CHARITABLE TRUST,DUMKA vs. CIT APPEAL, RANCHI

In the result, the appeal of the assessee-trust stands allowed

ITA 49/RAN/2022[2016-17]Status: DisposedITAT Ranchi28 Apr 2023AY 2016-17

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.49/Ran/2022 Assessment Year: 2016-17 S S Charitable Trust..….…..…………..…...…......................……...…..….. Appellant S S Vidya Vihar School, New Kumar Para, Near Dudhani Rasikpur, Asharam Road, Jharkhand-814110. [Pan: Aafts1387R] Vs. Ito, Exemption Ward, Ranchi…………………….……….…………….. Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 02, 2023 Date Of Pronouncing The Order : April 28, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee-Trust Against The Order Dated 30.03.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 11Section 11(2)Section 119(2)(b)Section 234Section 250

234 of the Income Tax Act by the ld Assessing Officer. 6. Any other grounds of appeal, if any, will be urged at the time of hearing.” 3. The brief facts of the case are that the assessee is a trust registered u/s 11 and 12 of the Act as a charitable institution. The assessee-trust engaged in running