19 results for “depreciation”+ Section 154(3)clear
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Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)
3. The Ld. CIT(A) is not justified in sustaining the addition of Rs. 2,85,45,401/- made by the Assessing Officer towards excess claim of depreciation in respect of capital dredging by restricting the rate of depreciation to 10% as against 15% claimed by the appellant. 4. The Ld. CIT(A) is not justified in partly sustaining