https://www.taxtmi.com/caselaws?id=782112 ITAT Dehradun allowed the assessee's appeal on both issues. It held that the assessee actually declared dividend of Rs. 22.67 crores and correctly paid DDT of Rs. 4.61 crores, and that the higher figure in the ROI was an inadvertent reporting error including the tax amount. Relying on financial statements and other records, ITAT directed the AO to delete the addition made on account of excess DDT. On depreciation for assets acquired from a state power utility pursuant to demerger, ITAT followed its earlier years' decisions and allowed depreciation, holding that demerger due to state reorganization cannot forfeit depreciation. en-us Wed, 23 Jul 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782112 ITAT Dehradun allowed the assessee's appeal on both issues. It held that the assessee actually declared dividend of Rs. 22.67 crores and correctly paid DDT of Rs. 4.61 crores, and that the higher figure in the ROI was an inadvertent reporting error including the tax amount. Relying on financial statements and other records, ITAT directed the AO to delete the addition made on account of excess DDT. On depreciation for assets acquired from a state power utility pursuant to demerger, ITAT followed its earlier years' decisions and allowed depreciation, holding that demerger due to state reorganization cannot forfeit depreciation. Case-Laws Income Tax Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782112