2 results for “depreciation”+ Section 13(1)(c)clear
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Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE SOUMITRA SAIKIA
c. Whether the Ld. Tribunal is correct in law in holding that letter/clarification from the Ministry of Chemicals & Fertilizers i.e. (MoCF), Government of India can override the provisions of the Income Tax Act, 1961 with regards to treatment of interest from short term deposits in banks?” 5. In support of his contentions Mr. Keyal has placed reliance on the following