22 results for “depreciation”+ Section 36(1)(vi)clear
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In the result, appeals of the assessee are allowed
Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)
36, which reproduced below: "Search and Seizure u/s. 132 of the Income tax act,1961 were conducted in the business and residential premises of the assessee alongwith other members of the group on 8.12.99 and subsequent dates. In the course of search books of accounts cash were seized as described in the panchanamas. On the business premises at Office Tilla