8 results for “depreciation”+ Section 55(2)(a)clear
Sorted by relevance
Key Topics
In the result, the revenue appeal is dismissed
Bench: Dr. Mitha Lal Meena, HonʼBle & Dr. S. Seethalakshmi, Hon'Ble
depreciation. The appellant, however, argued that the provisions of Section 49 of the Act should apply, particularly highlighting the definition of "cost of acquisition" in Section 55(2