Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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The ITAT Pune ruled on two key issues: 1) Treatment of subsidy under IPS Scheme 2007 for depreciation calculation - Held that subsidy should not be reduced from actual cost of fixed assets u/s 43(1) for depreciation calculation, following precedent. Directed AO to delete the addition of depreciation. 2) Disallowance of claim u/s 80-IA - Held that CIT(A) was justified in directing AO to allow deduction u/s 80IA(4)(iv)(a) without deducting brought forward loss or unabsorbed depreciation on notional basis, based on previous assessment years.
The ITAT Pune ruled on two key issues: 1) Treatment of subsidy under IPS Scheme 2007 for depreciation calculation - Held that subsidy should not be reduced from actual cost of fixed assets u/s 43(1) for depreciation calculation, following precedent. Directed AO to delete the addition of depreciation. 2) Disallowance of claim u/s 80-IA - Held that CIT(A) was justified in directing AO to allow deduction u/s 80IA(4)(iv)(a) without deducting brought forward loss or unabsorbed depreciation on notional basis, based on previous assessment years.
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