Case Law Details
Case Name : DCIT, Circle-1, LTU Vs International Tractor Ltd. (ITAT Delhi)
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Delhi
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Page ContentsDCIT, Circle-1, LTU Vs International Tractor Ltd. (ITAT Delhi)Revenue’s Appeal – ITA No. 2618/Del/2015 (AY 2010-11)1. Depreciation on UPS2. Software Expenditure3. R&D Expenditure – Section 35(2AB) and 374. Deduction under Section 80JJAAAssessee’s Appeal – ITA No. 2619/Del/2015 (AY 2010-11)1. Prior Period Expenses2. Depreciation on Energy Saving Devices3. Higher Depreciation on Commercial Vehicles4. Software Expenditure5. Provision for Warranty6. Deduction under Section 80JJAA7. Disallowance under Section 14AAppeals for AYs 2011-12, 2012-13, and 2013-14Revenue’s Pen...
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