2 results for “depreciation”+ Section 139(3)clear
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Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
section 139(5) withdrawing the claim of depreciation and in doing so whether justified in failing to take into consideration the ratio of decisions of the Hon’ble Supreme Court and jurisdictional High Court ?” We have heard Mr. J.P. Khaitan, learned senior counsel assisted by Ms. Nilanjana Banerjee Pal, learned Advocate for the appellant/assessee and Mr. Smarajit Roychowdhury, learned Counsel