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Allowability of depreciation on Buildings/Godowns Used by Co-op Society who claims section 80P deduction
Case Law Details
- Case Name
- M.P. State Cooperative Marketing Federation Ltd. Vs ACIT (ITAT Indore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-2014
- Courts
- All ITAT, ITAT Indore
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M.P. State Cooperative Marketing Federation Ltd. Vs ACIT (ITAT Indore)
ITAT held that it was unable to verify certain facts relevant to the issue being agitated, viz. (i) whether and to what extent the buildings/godowns are being used for the activities eligible for 80P deduction or other activities as being claimed before us; and (ii) the treatment given by assessee and accepted by revenue-authorities in the preceding and subsequent assessment-years on this issue. Hence, we think it appropriate to remand this issue back to the file of Ld. AO who shallfirst4 verify these aspec...
