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2017 (8) TMI 1721 - RAJASTHAN HIGH COURTDeduction u/s 80IA - captive power plant on DG Set when the power consumption was by the assessee company - addition on account of depreciation on catalyst which was not allowable as per Section 32 - sales tax collected and converted into loan - treating pre-payment of deferred sales tax liability as income - donation to DAV trust disallowed - deduction u/s 50B towards net current assets at their book value - ITAT deleted the additions - HELD THAT:- The issue no. 1 to 6 are covered by the decision of this Court in the case of same assessee in Tax Appeal [2017 (5) TMI 1500 - RAJASTHAN HIGH COURT]. Revenue appeal dismissed.
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