4 results for “depreciation”+ Section 13(1)(e)clear
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In the result, the appeal of the assessee is allowed
13) of the Income- tax Act, 1961 (for short 'the Act') pursuant to the directions of the Dispute Resolution Panel (DRP) for the assessment year 2012-13. 2. Grounds of appeal taken by the assessee read as under :- 2 ITA No.6608/Del./2016 “1. In law and on facts and circumstance of the case, Learned Assessing Officer (,'Ld. AO'') erred