83 results for “depreciation”+ Section 207clear
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In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-
Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble
depreciation to the assessee on closing WDV as decided in A.Y. 2003-04. Hence, the ground of appeal of the Revenue is hereby dismissed.” 9.1 Respectfully following the above-referred decision of the Tribunal, rendered in the assessee’s own case and consistently applied in subsequent years, and in the absence of any material change in facts or legal position