M/s Fastway Transmission (P) Ltd., Chandigarh V. ACIT, Chandigarh
ITA 547/CHANDI/2017
2013-2014
Pronouncement Date: 06-05-2020
Result: Partly Allowed
Unexplained expenditureCapital assetDepreciationBusiness expenditureOpportunity of being heardPrinciple of natural justiceRule of consistencyAdditional depreciationEarning of tax free incomePeriod of limitationquestion of lawRight to appealRevised returnrevenue expenditurereassessment proceedingscapital expenditureTDSSet aside143(3)133A153A14A40(a)(ia)36 (1) (iii)133(6)37(1)139(5)251208641134348194A73721315322321471313756139