Acc Limited (Formerly Known As The ... vs Addll. Cit ,Rg. 1(1), Mumbai on 28 February, 2023
Acc Limited (Formerly Known As The ... vs Addll. Cit ,Rg. 1(1), Mumbai on 28
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51 - 60 of 26009 (2.55 seconds)M/S. Paharpur Cooling Towers Ltd., , ... vs Dcit, Central Circle - 2(1), Kolkata , ... on 28 February, 2020
erred in law and on facts in deleting
additional depreciation disallowance(s) amounting ... depreciation of Rs.1,31,14,64,051/- which
comprised of additional depreciation of Rs.17,64,56,401/- on the new assets which
were
Cairn India Ltd., Gurgaon vs Acit, Gurgaon on 9 October, 2017
assessee does not claim the depreciation and does not furnish
particulars for claiming depreciation, as prescribed, depreciation
cannot thrust upon him." To remedy ... additional claim at the rate of 20% has necessarily to be allowed as
deduction under clause (ii). Once the claim of additional depreciation
under clause
The Acit,(Osd)Range-1,, Ahmedabad vs M/S. Claris Lifesciences Limited, ... on 29 June, 2021
Deleting addition of Rs. 18,14,537/- made on account of
additional depreciation)
18. At the time of assessment, the Assessing Officer noticed that assessee ... additional deprecation on
additions made to plant and machinery during the year. The Assessing
Officer observed that amount claimed as additional depreciation also
included
The Joint Commissioner Of Income ... vs Kalpataru Power Transmission Ltd.,, ... on 10 May, 2019
The Joint Commissioner Of Income ... vs Kalpataru Power Transmission Ltd.,, ... on 10 May, 2019
आयकर
Dcit, New Delhi vs M/S. Cornell Overseas (P) Ltd., New ... on 2 May, 2017
that the assessee
furnished the additional evidences i.e. form 3AA for the
purposes of claiming additional depreciation under clause (iia)
of Sub-section ... Form 3AA as
an additional evidence for claim of additional
22 ITA No. 2166/Del/2011
Cornell Overseas (P) Ltd.
depreciation
Assistant Commissioner Of ... vs M/S. Giriraj Enterprises,, Ahmednagar on 23 February, 2017
initial depreciation to the power sector
Section 32(1)(iia) provides for allowance of initial depreciation (in addition to
normal depreciation) at the rate ... depreciation on windmill. The Assessing Officer
further observed that the assessee was already enjoying the benefit of higher
depreciation @ 80% and in case further additional
Arsh Iron & Steel Ltd., Burdwan vs Acit, Cir-3, Asansol, Asansol on 12 May, 2017
coming to additional ground raised by assessee where the issue is that
Ld. CIT(A) erred in not allowing additional depreciation ... additional
grounds of appeal raised by the assessee.
Before us Ld. AR submitted that assessee inadvertently failed to claim the
additional depreciation on the machineries
M/S. Sanwaria Agroils Limited, Bhopal vs The Acit 1(1), Bhopal on 16 May, 2017
erred in maintaining disallowance of
claim of additional depreciation under section 32 (1) (iia) of
the Act of Rs.1, 20, 20, 000/-.
4.That ... submitted that assessment has been reopened on the
ground that additional depreciation and expenses in relation to
exempt income were already on record, therefore
M/S. Maharaja Shree Umaid Mills Ltd. ... vs Dcit Circle-6, Jaipur, Circle-6, ... on 28 April, 2020
erred on facts and in law in confirming the
disallowance of additional depreciation of Rs.2,02,91,277/- claimed ... depreciation allowance. On the lines of
allowability of general depreciation allowance, the second proviso to section
32(1) inter alia provides that the additional depreciation