133 results for “depreciation”+ Section 26clear
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In the result, the appeal of the assessee is allowed
Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)
26,089/- relating to the power division, the assessee company had added back book depreciation of Rs. 5,20,25,050/- and claim tax depreciation of Rs 43,16,890/- as per Income tax rules to arrive at the eligible taxable profit of Rs 23,94,34,249/- for deduction under section