27 results for “depreciation”+ Section 143(3)clear
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Bench: Dr. Manish Borad & Shri Sonjoy Sarma
depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year)." 6. On going through the changes, quoted above, made to Section 147 of the Act, we find that, prior to Direct Tax Laws (Amendment