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Documents citing The Commissioner Of Income Tax vs M/S.Amco Batteries Limited on 22 August, 2019

(Areva T & D India Limited vs . on 28 January, 2020

Thus, for the purpose of considering the relief of depreciation at 40%, this Court remitted the matter back to the Assessing Officer for the purpose of finding out whether recognition was granted to the unit at Pondicherry as a separate unit and if the material showed proves that the Pondicherry unit was established as a separate unit then following the decision reported in 203 ITR 614 [Commissioner of Income Tax vs. Amco Batteries Ltd.], the assessee would be entitled to claim depreciation at 40%, for which the assessee was permitted to produce the Certificate of Registration as regards the Pondicherry unit recognised as a separate unit so as to enable the Assessing Officer to pass orders on grant of relief as per the provisions of the Act.
Madras High Court Cites 5 - Cited by 0 - Full Document

The Commissioner Of Income Tax vs M/S.Amco Batteries Ltd on 15 March, 2021

6. Per contra, the learned counsel for the respondent-assessee would submit that the Tribunal had taken note of the decision of the High Court of Karnataka at Bangalore in ITA.No.400 of 2021 (CIT Vs. Amco Batteries Ltd.), dated 25.08.2020, wherein the ratio adopted by the assessee was tested for its correctness and whether it was on scientific basis and it was held that the assessee's provision was scientific and in tune with the directions issued by the Hon'ble Supreme Court in Rotork Controls India Pvt. Ltd. and the Tribunal in the impugned order has taken note of the 4/6 https://www.mhc.tn.gov.in/judis/ TCA.No.188 of 2021 decision of the High Court of Karnataka and also held that the assessee has been consistently following the same method and it is found to be scientific and as per the conditions laid down in Rotork Controls India Pvt. Ltd.
Madras High Court Cites 5 - Cited by 0 - T S Sivagnanam - Full Document
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