18 results for “depreciation”+ Section 153clear
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In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
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