3 results for “reassessment”+ Section 43Cclear
Sorted by relevance
reassessment proceedings but allowed the claim of the assessee of depreciation observing as under: “4.8 The Hon'ble Delhi High Court in the latest case of DIT(Exemption) vs. Charanjiv Charitable Trust in IT Appeal No. 321 to 323 of 2013 vide the order dated 18/03/2014 has held that the depreciation is not allowable in the case of charitable