Case Law Details
Case Name : Aggreko Energy Rental India Pvt. Ltd. Vs DCIT (ITAT Pune)
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 goodwill made otherwise than by filing a revised ITR allowable.
Facts- The regular assessment proceedings of the assessee were culminated accepting the returned income without variation, whereby a claim made in the return of income for depreciation on goodwill for sum of ₹49,98,074/- compute...
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Good one ☝️