ASSISTANT COMMISSIONER OF INCOME TAX, CHHINDWARA vs. M/S. CENTRAL MADHYA PRADESH GRAMIN BANK, CHHINDWARA
In the result, the Revenue’s appeal is dismissed
ITA 135/JAB/2018[2012-13]Status: DisposedITAT Jabalpur10 Dec 2020AY 2012-13
Section 147Section 43Section 43(1)
gains of business or profession.
In sections 28 to 41 and in this section, unless the context otherwise requires-
(1) “actual cost” means the actual cost of the assets to the assessee, reduced by that portion of the cost thereof, if any, as has been met directly or indirectly by any other person or authority:
Provided….
Provided further…
Explanation
