2017 (10) TMI 1636

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..... the Department : Shri Amrendra Kumar, CIT, DR, Shri Neeraj Kumar, Sr. DR & Shri Kumar Pranav, Sr. DR ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the final assessment order dated 12.01.2017 passed by the Assessing Officer (AO) under section 143(3) read with section 144C of the Income-tax Act, 1961 (hereinafter also called 'the Act') in relation to the assessment year 2 .....

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..... -upholding the granting additional depreciation under clause (iia) read with clause (ii) of section 32(1). -deleting addition of `Depletion' in excess of the rates specified in Schedule XIV of the Companies Act, 1956, in the computation of `book profit' under section 115JB of the Income-tax Act, 1961. - remitting the matter of transfer pricing addition from the international transaction of payme .....

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