70 results for “depreciation”+ Section 35clear
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In the result appeal of the assessee ground no 4 to 4
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
35,28,437/- Dep @ 12.5% claimed = 8,82,109/- Depreciation allowable = 3,52,843/- Excess Depreciation Added back =Rs. 5,29,265/- Similarly, from the details of additions of Plant & Machinery - Indigenous filed in respect of Kohinoor International Agro Products- Tetra Division, Srinagar, from the order of Assessment year 2006-07 it is seen that expenses on account of erection