THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD
The appeal is disposed off accordingly
ITTA/209/2010HC Telangana16 Jul 2025
Bench: The Hon'Ble Mr. Justice Ravi Malimath
Section 11Section 12ASection 133ASection 143(1)Section 143(2)Section 194JSection 260Section 40
depreciation claimed by the
assessee in respect of the buildings amounting to
Rs.4,92,10,011/- which was already allowed in the
earlier assessment years, was disallowed for the
purpose of computing exemption under Section 11 of
the Act.
5.
So far as the disallowance under Section
40(a)(ia) is concerned, a survey under Section 133A
