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Case Law Details

Case Name : Shree Sudhakar Pandey Vs ACIT (ITAT Allahabad)
Appeal Number : ITA No. 7/ALLD/2021
Date of Judgement/Order : 17/12/2021
Related Assessment Year : 2014-15
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Shree Sudhakar Pandey Vs ACIT (ITAT Allahabad)

No separate deduction like depreciation will be allowed when the net profit is made on estimate basis after the rejection of books of accounts.

ITAT held that held that no separate claim of depreciation is allowable in case of

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