144 results for “depreciation”+ Section 10(20)clear
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In the result, appeal filed by the assessee stands dismissed
Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am
10 r/w proviso. The assessee has discretion under ASIDE to utilise the grant on need-based development. So as evidenced by the utilisation certificate dated 03.01.2011, the assessee utilised the financial assistance for capacity enhancement of the water and power distribution facilities in the Industrial Park. The Assessing Officer for the assessment year 2008- 09 apportioned the subsidy of Rs.3