Search Results Page

Search Results

1 - 3 of 3 (0.34 seconds)
Documents citing Jalan Carbons & Chemicals Pvt. Ltd., ... vs Acit, Cen. Cir.-1(4), Kolkata on 22 December, 2021

Primetals Technologies India Private ... vs Acit, Circle-1(1), Kolkata, Kolkata on 16 May, 2024

19. The Ahmedabad bench of the Tribunal in the case of Bodal Chemicals Ltd vs ACIT [2020] 180 ITD 313 (Ahd Trib.) held that the assessing officer cannot disallow the claim of deprecation on goodwill in the second year, when the same was not disputed by him in the first year. In the said case, under the scheme of amalgamation, the assessee treated excess consideration over net assets acquired by it from amalgamating company as goodwill in its books of accounts for the AY 2006-07 and claimed depreciation thereon, which was not disputed by 26 I.T.A. No. 371 & 372/Kol/2022 Assessment Year: 2017-18 & 2018-19 Primetals Technologies India Pvt. Ltd.
Income Tax Appellate Tribunal - Kolkata Cites 27 - Cited by 0 - Full Document

Primetals Technologies India Pvt. ... vs Acit, Circle - 1(1), Kolkata, Kolkata on 16 May, 2024

19. The Ahmedabad bench of the Tribunal in the case of Bodal Chemicals Ltd vs ACIT [2020] 180 ITD 313 (Ahd Trib.) held that the assessing officer cannot disallow the claim of deprecation on goodwill in the second year, when the same was not disputed by him in the first year. In the said case, under the scheme of amalgamation, the assessee treated excess consideration over net assets acquired by it from amalgamating company as goodwill in its books of accounts for the AY 2006-07 and claimed depreciation thereon, which was not disputed by 26 I.T.A. No. 371 & 372/Kol/2022 Assessment Year: 2017-18 & 2018-19 Primetals Technologies India Pvt. Ltd.
Income Tax Appellate Tribunal - Kolkata Cites 27 - Cited by 0 - Full Document
1