Case Law Details
Case Name : Aggreko Energy Rental India Pvt. Ltd. Vs DCIT (ITAT Pune)
Appeal Number : ITA No. 1545/PUN/2019
Date of Judgement/Order : 20/01/2023
Related Assessment Year : 2013-2014
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Aggreko Energy Rental India Pvt. Ltd. Vs DCIT (ITAT Pune)
ITAT Pune held that appellate authority has power to entertain any new claim for the first time though not made before the Assessing Officer as the intention of the revenue would be to tax real income. Accordingly, revised claim of depreciation on goo
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