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Case Law Details

Case Name : Super Alloy Castings P. Ltd Vs ACIT (ITAT Delhi)
Related Assessment Year : 2017-18
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Super Alloy Castings P. Ltd Vs ACIT (ITAT Delhi)

ITAT Grants Higher Depreciation for Office Electric Fittings Due to Misclassification & personal user cannot be visualized in the hands of corporate assessee

Introduction: In a recent decision by the Income Tax Appellate Tribunal (ITAT) Delhi, Super Alloy Castings P. Ltd. faced off against the Assistant Commissioner of Income Tax (ACIT). The case revolves around two key issues: the rate of depreciation on electrical fitt

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