699 results for “depreciation”+ Section 36(1)clear
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In the result, the appeal of the assessee in ITANo
Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal
depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall