191 results for “depreciation”+ Section 143clear
Sorted by relevance
Key Topics
Showing 1–20 of 191 · Page 1 of 10
In the result, the appeals filed by the assessee in ITA Nos
Bench: Shri Chandra Poojari & Smt. Beena Pillai
depreciation claim on the basis of infructuous revised return was not in order for that year or subsequent assessment years including the instant year's computation, which was based on such wrong written down value of assets. Moreover, the assessing officer had observed that the closing balance of preceding year and opening balance of relevant year under general fund