2 results for “depreciation”+ Section 254(2)clear
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Bench: Dr. Manish Borad & Sonjoy Sarma
254 of the Income Tax Act, 1961 (in I.T.A. No.: 45/RAN/2020 Assessment Year: 2010-11 M/s. Himanchal Construction Co. Pvt. Ltd. short the “Act”) by ld. Commissioner of Income-tax (Appeals), Jamshedpur [in short ld. “CIT(A)”] dated 20.02.2020 which is arising out of the assessment order framed u/s 143(3)/154/263 of the Act dated 30.03.2015. 2. The assessee