25 results for “depreciation”+ Section 10A(2)(ia)clear
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Bench: Shri Aby.T Varkey & Shri Waseem Ahmed
IA was originally inserted by the Finance (No.2) Act, 1991 w.e.f. April 1, 1991, which was subsequently divided into section 80IA and 80IB by the Finance Act, 1999 w.e.f. April 1, 2000. Clause (ii) of sub-section (4) of amended section 80IA reads as under: ITA No.356, 343, 357, 377/Kol/2009, 485, 482/Kol/2010, 673/K/11 & 431/K/12 Hutchison Telcom East Ltd. Vs. ACIT/DCIT/Cir/Rng-07Kol