SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD.,PUNE vs. ACIT, CIRCLE-5, PUNE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

depreciation. relevance of the explanation 10 to section 43(1) of the Income Tax Act is limited to the extent that the amount of subsidy is to be reduced as per the method provided in the explanation. It is emphasised that the expression "In accordance with" used in sub clause (a) of clause (xviii) to section 2 (24

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. NATIONAL FACELESS APPEAL CENTRE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

depreciation. relevance of the explanation 10 to section 43(1) of the Income Tax Act is limited to the extent that the amount of subsidy is to be reduced as per the method provided in the explanation. It is emphasised that the expression "In accordance with" used in sub clause (a) of clause (xviii) to section 2 (24

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. NATIONAL FACELESS APPEAL CENTRE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

depreciation. relevance of the explanation 10 to section 43(1) of the Income Tax Act is limited to the extent that the amount of subsidy is to be reduced as per the method provided in the explanation. It is emphasised that the expression "In accordance with" used in sub clause (a) of clause (xviii) to section 2 (24

DY. COMMISSIONER OF INCOME-TAX, CIRCLE-5, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD., PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

depreciation. relevance of the explanation 10 to section 43(1) of the Income Tax Act is limited to the extent that the amount of subsidy is to be reduced as per the method provided in the explanation. It is emphasised that the expression "In accordance with" used in sub clause (a) of clause (xviii) to section 2 (24

ACIT, CIRCLE-5, PUNE, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PRIVATE LIMITED, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

depreciation. relevance of the explanation 10 to section 43(1) of the Income Tax Act is limited to the extent that the amount of subsidy is to be reduced as per the method provided in the explanation. It is emphasised that the expression "In accordance with" used in sub clause (a) of clause (xviii) to section 2 (24

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. ITO WARD6(1), PUNE

In the result, ITA Nos.154 to 156/PUN/2025 filed by the\nassessee are partly allowed for statistical purposes, ITA\nNo

Section 2(24) of the\nIncome Tax Act as the subsidy is not relatable to any asset.\n\n3.\nAt the outset it is respectfully submitted that, if the argument of\nthe Ld. Departmental Representative is to be accepted as correct and\nthe subsidy is to be treated as income, the depreciation

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. ITO WARD 6(1), PUNE

In the result, ITA Nos.154 to 156/PUN/2025 filed by the\nassessee are partly allowed for statistical purposes, ITA\nNo

Section 2(24) of the\nIncome Tax Act as the subsidy is not relatable to any asset.\n3. At the outset it is respectfully submitted that, if the argument of\nthe Ld. Departmental Representative is to be accepted as correct and\nthe subsidy is to be treated as income, the depreciation

ACIT, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PRIVATE LIMITED, PUNE

In the result, ITA Nos.154 to 156/PUN/2025 filed by the\nassessee are partly allowed for statistical purposes, ITA\nNo

Section 2(24) of the\nIncome Tax Act as the subsidy is not relatable to any asset.\n3. At the outset it is respectfully submitted that, if the argument of\nthe Ld. Departmental Representative is to be accepted as correct and\nthe subsidy is to be treated as income, the depreciation