4 results for “disallowance”+ Section 17(3)clear
Sorted by relevance
Key Topics
Appeals are dismissed
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
3. The assessee, it appears, had been disallowed such depreciation for earlier years but for the assessment year in question, the Assessing Officer had allowed the depreciation on the goodwill part and for subsequent years without assigning any reason, but it was done otherwise. 4. It is this part of the assessment orders the Commissioner proposed to revise