513 results for “depreciation”+ Section 253(4)clear
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Bench: Shri N.K. Billaiya & Shri Kuldip Singh
depreciation in Appendix I to the Income Tax Rules, 1962.” 18. So, following the decision rendered by the Hon’ble Delhi High Court in assessee’s own case (supra), we are of the considered view that AO/CIT(A) have erred in disallowing the claim by the assessee company in respect of plant and machinery used below the ground of field