121 results for “depreciation”+ Section 21(5)clear
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Bench: S.SUJATHA,JAYANT PATEL
depreciation not being claimed by the appellant on the leased equipments. Per contra, the appellant has submitted that it is an integrated transaction and not two independent transactions to fasten the tax liability and as the integrated transaction is in 13 the course of import falls under the purview of Section 5(2) of the CST Act and has given