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2014 (4) TMI 202 - ITAT JODHPURDepreciation - Deletion of disallowance made by A.O. on account of higher rate of depreciation on civil work for foundation, electrical equipments and evacuation charges relating to wind mill – Held, that:- Issue is covered in favour of assessee in ACIT, Circle-1, Udaipur Versus M/s. Pyrotech Electronics Pvt. Ltd. [2014 (4) TMI 180 - ITAT JODHPUR] for A.Y. 2009-10 vide order dated 24/01/2013 - CIT (Appeals), Udaipur against each addition made by AO, on basis of which impugned order under appeal was passed by Ld. CIT (Appeals), Udaipur in this case - all the above items are part and parcel of the Wind Mills – Decided in favor of Assessee. Deletion of disallowance of service tax expenses despite fact that expenditure pertains to earlier years – Held that:- admitted fact that liability of service tax, which were claimed as expenditure in year under consideration, although pertained to earlier year, but it was settled during year under consideration - As liability was crystallized and paid during year under consideration, it was allowable as expenditure - Therefore do not see any infirmity in order of learned CIT(A) – Appeal decided against Department.
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