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Case Law Details

Case Name : ACIT Vs M/s Hari Machines Ltd (ITAT Delhi)
Appeal Number : ITA No. 4589/Del/2010
Date of Judgement/Order : 09/05/2011
Related Assessment Year : 2005- 06
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ACIT Vs M/s Hari Machines Ltd (ITAT Delhi)- Service tax is a recovery on behalf of the company and it has been paid to Government account. Element of service tax cannot be treated as income of the assessee.

Assessee is entitled to depreciation u/s 32 on th

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