2 results for “depreciation”+ Section 26(1)(iii)clear
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26,91,71,670/- for the A.Y. 2005-06 respectively on account of closing stock of coal? d) Whether on the facts and circumstances of the case and in law, the Learned Income Tax Appellate Tribunal, “C” Bench, was justified in reversing the finding of CIT (Appeals) in deleting the addition