6 results for “depreciation”+ Section 45(4)clear
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In the result, appeal filed by Revenue is partly allowed
Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2012-13 The Assistant Shri Bajrang Bahadur Singh, Commissioner Of Income V. Marhatha, Campierganj, Tax,Circle-1, Gorakhpur-273001, Uttar Aayakarbhawan, Civil Pradesh Lines, Gorakhpur 273001, Uttar Pradesh Pan:Afxps6284G (Appellant) (Respondent)
45,654/- disclosed by assessee in its books of accounts were directed to be brought to tax , separately in addition to the income estimated by ld.CIT(A) @6% of gross turnover. 6.2 The ld. CIT(A) did not adjudicated on the issue of disallowance of depreciation of Rs. 3,37,200/- by the AO, however in the grounds of appeal