12 results for “depreciation”+ Section 249(2)clear
Sorted by relevance
Key Topics
In the result, all the appeals by the assessee are partly allowed
Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.
2) 2014 effective from 1-4-2015 whereas the year before us relates to the assessment year 2012-13. The Finance Act, 2014 brought an amendment to the first proviso to the section 40(a)(ia) of the Act which reads as under – “Accordingly, Section 40(a)(ia) of the Income-tax Act has been amended to provide that