37 results for “depreciation”+ Section 153(3)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
3,14,00,000/- and upheld the remaining addition of Rs. 2,39,00,000/-. It is therefore requested that considering the facts of the case addition made by the Ld. A.O upheld by the worthy CIT(A) may kindly be deleted. 5.1 The ld. AR argued that the approval U/s 153D was executed in mechanical manner. In evidence