45 results for “depreciation”+ Section 153Dclear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
section 153A would not be applicable for the assessee. On the other hand, the assessee has taken the grievance that the approval passed by the revenue in a mechanical manner u/s 153D withoutproper application of mind. The ld. CIT(A) upheld the order of the ld. AO and rejected the appeal of the assessee. On the other hand the revenue