59 results for “depreciation”+ Section 45(4)clear
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In the result appeal of the assessee ground no 4 to 4
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
4) of the Act, if read with section 80IB(2) of 55 the Act. In view of our findings hereinabove, we find that there is no requirement for the assessee to obtain separate registration for each of the three industrial undertakings, having established new industrial undertaking by way of fresh investment of building and plant & machinery and therefore, it cannot