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Depreciation Disallowance Quashed Due to Lack of Incriminating Material
Case Law Details
- Case Name
- M.B. Power Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Delhi
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M.B. Power Vs DCIT (ITAT Delhi)
153C Jurisdiction Fails Without Incriminating Material; Bogus EPC Allegation & Depreciation Disallowance Quashed – ITAT Delhi
The Delhi Bench of the ITAT, in a batch of cross-appeals in M.B. Power (Madhya Pradesh) Ltd. vs. DCIT & connected matters (ITA Nos. 3850/Del/2023, 3874/Del/2023, 3870/Del/2023, 3923/Del/2023, 211/Del/2024 & 267/Del/2024; AYs 2016-17, 2017-18, 2018-19 & 2021-22; order dated 19-12-2025), upheld the CIT(A)’s order deleting disallowance of depreciation of about ₹36.35 crore and quashed the very assumption of jurisdic...
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