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Procedural Lapse Cannot Override Substantive Claim: ITAT Allows Depreciation Correction
Case Law Details
- Case Name
- DCIT Vs M M Plastoware India Private Limited (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Mumbai
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DCIT Vs M M Plastoware India Private Limited (ITAT Mumbai)
ITAT: Revenue Appeal Dismissed Where Actual Tax Effect Below CBDT Monetary Limit; ITAT: Tax Effect Must Be Determined from Actual Disputed Addition, Not Form 36 Figures; ITAT Upholds CIT(A) Power to Admit Fresh Claim; Revenue Appeal Dismissed on Low Tax Effect; ITAT: Appellate Authorities Can Admit New Claims Despite Goetze Restriction on AO; ITAT: Revenue Appeal Not Maintainable as Correct Tax Effect Below CBDT Threshold; ITAT Allows Depreciation Correction; Holds CIT(A) Can Entertain Claims Not Made in Return
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