2 results for “depreciation”+ Section 4clear
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4. The brief facts requisite for adjudication of the issue arising in the present proceedings, is noticed as under: 4.1. In the above-noted income tax appeals; this Court had admitted the above-noted appeals, vide order, dated 09.06.2023, on the following substantial questions of law: “(1) Whether the Hon'ble ITAT was right in law in upholding the order