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Case Law Details

Case Name : Government Tool Room and Training Centre Vs ITO (ITAT Bangalore)
Related Assessment Year : 2021-22
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Government Tool Room and Training Centre Vs ITO (ITAT Bangalore)

The recent case of Government Tool Room and Training Centre vs. ITO before the ITAT Bangalore delves into a critical taxation issue regarding the treatment of depreciation income versus deferred grant income under Section 11 of the Income Tax Act, 1961. The appeal, arising from the CIT(A)’s decision, highlights the importance of accurate application and adjudication in taxation matters.

Detailed Analysis: The appellant, a Trust reg

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