Bench: Shri N.V.Vasusdevan & Shri Waseem Ahmed
depreciation.’ Hon'ble Apex Court in its said judgment has definitely held that the (AS- 22) requires in the same judgment the Hon'ble Apex Court has held that is nothing but accrual of tax out of divergence between accounting profit and tax profit and as such the same cannot be held as an allowable adjustment as per provision