Search: depreciation

4 results for “depreciation”+ Section 80Jclear

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Key Topics

Section 26312 Section 143(3)12 Section 142(1)4 Depreciation3 Section 362 Section 43A2 Section 263(1)2 Section 1442 Section 80P(2)(a)2 Addition to Income

MOHMEDAMIN MOHMEDUMAR GENERAL,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), SURAT

In the result, appeal filed by the assessee is allowed

ITA 522/SRT/2024[2018-19]Status: DisposedITAT Surat28 Oct 2025AY 2018-19

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 142(1)Section 143(2)Section 143(3)Section 263Section 32(1)Section 32(1)(iia)

depreciation without verification as to whether the machines were put to use in the business of manufacture or production of any article or thing. The AO should not have allowed the claim, more so when the audit report and return of income did not provide quantitative details of materials consumed, finished product and bye-products, which all were shown

MOHMEDAMIN MOHMEDUMAR GENERAL,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), SURAT

MOHMEDAMIN MOHMEDUMAR GENERAL,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), SURAT

THE DCIT, CIRCLE-1(1),, BARODA vs. GUJARAT CHEMICAL PORT TERMINAL CO.LTD.,, BHARUCH

M/S. GUJARAT CHEMICAL PORT TERMINAL CO.LTD.,,BHARUCH vs. THE CIT-I, BARODA

THE WANKA VIVIDH KARYAKARI SEVA SAHKARI MANDALI LTD,TAPI vs. THE INCOME TAX OFFICER, WARD2 BARDOLI, BARDOLI