798 results for “depreciation”+ Section 13(1)(d)clear
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Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member
1)(d) further speak about utilisation of trust income and investments thereof in particular manners. There is prohibition of utilisation of trust funds to be invested or deposited otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11 and on perusal of assessment order, it is apparent that appellant