VAPI GREEN ENVIRO LIMITED,VAPI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, , VALSAD
In the result, various grounds of appeal raised by the assessee are allowed
ITA 387/SRT/2023[2018-19]Status: DisposedITAT Surat21 Sept 2023AY 2018-19
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Vapi Green Enviro Limited, Pr.C.I.T., Valsad. 135, 1St Floor, Via House, G.I.D.C. 301, 3Rd Floor, Palak Vs. Char Rasta, Vapi, Gujarat, Arcade, Shanti Nagar, India-396195. Tithal Road, Pan: Aaacv 8289 P Valsad-396001. Appellant Respondednt
Section 143(3)Section 2(24)Section 254(1)Section 263
depreciation on assets acquired out of grants received from Government of India in earlier years prior to the amendment of section 2(24) by inserting clause (xviii