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ITAT Delhi Rules on Depreciation, software expenditure, R&D, 80JJAA
Case Law Details
- Case Name
- DCIT, Circle-1, LTU Vs International Tractor Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Delhi
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Table of Contents▸
DCIT, Circle-1, LTU Vs International Tractor Ltd. (ITAT Delhi)
Revenue’s Appeal – ITA No. 2618/Del/2015 (AY 2010-11)
1. Depreciation on UPS
2. Software Expenditure
3. R&D Expenditure – Section 35(2AB) and 37
4. Deduction under Section 80JJAA
Assessee’s Appeal – ITA No. 2619/Del/2015 (AY 2010-11)
1. Prior Period Expenses
2. Depreciation on Energy Saving Devices
3. Higher Depreciation on Commercial Vehicles
4. Software Expenditure
5. Provision for Warranty
6. Deduction under Section 80JJAA
7. Disallowance under Section 14A
Appeals for AYs 2011-12, 2012-13,...
Author Info
