2 results for “depreciation”+ Section 245Cclear
Sorted by relevance
In the result, the appeals filed by the assessees in ITA Nos
depreciation could not have been claimed in respect of assets acquired by DSL out of the deferred government grant in terms of Explanation 10 to Section 43 (1) of the Act.\n\n5. The Commissioner of Income Tax (Appeals) [CIT(A)] by the common order dated 25th April 2014 allowed the Assessee's appeals for the AYs in question