46 results for “depreciation”+ Section 58clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
depreciation of Rs. 23,16,393/- on the basis of invoking explanation 10 to section 43(1) of the Act is highly unjustified and uncalled for. Reliance is also placed on the following judicial pronouncements: i) 65 SOT 58