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Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2013-14
section 145(3) of the I.T. Act, 1961 without identifying OR pointing out any specific defect OR inconsistency in the books of account maintained by the appellant in the regular course of business. 4. That on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding that transactions undertaken