72 results for “depreciation”+ Section 142clear
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In the result, appeal filed by the Assessee is allowed
Bench: Sh. N.K.Choudhry & Dr. A.L.Saini
depreciation allowance or any other allowance, as the case may be, for the a.y. concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Provided that where an assessment under subsection (3) of section 143 or this section has been 7 Sh. Karamjit Singh Rai Vs. ITO made for the relevant assessment