KHANDELWAL SOYA INDUSTRIES LIMITED ,RAMPUR vs. ACIT(CENTERAL), BAREILLY

In the result, appeal of the assessee is partly allowed in the\nterms indicated hereinbefore

Depreciation was held to be allowable even on passive use if the business is not permanently closed.", "result": "Partly Allowed", "sections": [ "153A", "132", "132A", "147", "148", "194H