29 results for “depreciation”+ Section 80clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
80 IB (11 A) of the Act, should be allowed. 4. That the learned Commissioner of Income Tax (Appeals) has erred in law and on fact in sustaining a disallowance of a claim of deduction of a sum of Rs. 91,014/- claimed under section 80IB of the Act for F&B division by the assessee - appellant. I.T.A. Nos.288