M/S DIFFUSION ENGINEERS LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX
The appeal stands allowed
ITA/1010/2008HC Karnataka17 Apr 2015
Bench: S.SUJATHA,VINEET SARAN
Section 260Section 35Section 35ASection 37Section 37(1)
depreciation to be allowed on intangible
assets reads thus :
“15.2 As a consequence of this amendent ,
the deductions allowable under Section
35A
