77 results for “depreciation”+ Section 50clear
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In the result appeal of the assessee ground no 4 to 4
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
section 43(1) of the Act provides that where such subsidy or grant or reimbursement is of such nature that it cannot be directly relatable to the asset acquired, so much of the amount which bears to the total subsidy or reimbursement or grant the same proportion as such asset bears to all the assets in respect of or with