6 results for “depreciation”+ Section 38clear
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Bench: Sh. Sanjay Arora, Hon'Ble
38 shall, for the purposes of sub-section (1), be deemed to have been already given full effect to and no further deduction under those sections shall be allowed: 2 ITA Nos. 187 & 188/Jab/2013(AYs. 2002-03 & 2003-04) Ambika Transport Co. v. ITO Provided that where the assessee is a firm, the salary and interest paid to its partners