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« Rajeev Verma 2/5, Gupta Market, Lajpat Nagar-4, New Delhi... | Tata Education and Development Trust vs. ACIT (ITAT Mumbai)... » |
ACIT, Circle-12(1), O/o. Pr. CIT(4), New Delhi Vs. Indiabulls Ventures Ltd, (formerly known as M/s. Indiabulls Securities Ltd), M-62 & 63, First Floor, Connaught Place, New Delhi |
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July, 02nd 2020 |
This appeal is filed by the revenue against the order of the ld CIT (A)-18, New Delhi dated 20.12.2016 for the Assessment Year 2012-13.
2. The revenue has raised the following grounds of appeal:-
“1. Whether on the facts and circumstances of the case & in law, the ld CIT(A) erred in deleting the provision of excess depreciation of Rs. 68,71,008/- ignoring the facts that the disallowance of excess depreciation was not crystallized during the year under consideration.
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