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3 results for “depreciation”+ Section 249(2)clear

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Key Topics

Section 115J8Section 2605Section 14A2Section 143(1)2Section 242Section 1532Section 153(3)2Depreciation2Deduction2Addition to Income

The Commissioner of Income Tax-III vs. Smt.Anitha Sanghi

ITTA/97/2010HC Telangana21 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 115JSection 143(1)Section 14ASection 260

depreciation on securities (iv) floating rate notes of London branch (v) DICGC loans (vi) suits filed accounts (vii) miscellaneous provision cannot be added back in accordance with Explanation of Section 115JA of the Act in the light of the judgment of the Apex court in H.C.L. Comnet when there is diminution in the value of assets as contended

Andhra PRadesh Pradesh Fibres Limited vs. Assistant commissioner of Income Tax

In the result, the order passed by the

ITTA/370/2011HC Telangana
2
15 Nov 2011

Bench: V.V.S.RAO,SANJAY KUMAR

Section 143Section 143(2)Section 153Section 153(3)Section 154Section 260Section 260ASection 80I

2) and 143(1) to the assessee. The assessing officer by an order dated 26.03.1999 passed an order of assessment and inter alia quantified the total taxable income at Rs.8,38,38,080/-. 100% Depreciation claimed by the assessee on pollution control equipment worth Rs.4,93,00,000/- was 6 disallowed and 80% interest on the amount advanced to Madhya

Commissioner of Income Tax-III vs. Sri N.Sai Baba Naidu

ITTA/319/2012HC Telangana06 Jan 2025

Bench: J SREENIVAS RAO,ALOK ARADHE

Section 143(1)Section 143(3)Section 24Section 56Section 56(2)(iii)

2)(iii) were applicable and that the letting out of the machinery, ITA 319/2012 Page 3 of 9 plant and furniture and the letting out of buildings were inseparable and therefore the rental income was chargeable to tax under the residual head. According to him, it was the intention of the parties that the letting should be a composite letting