INDUSTRIAL CABLES PVT. LTD. vs. COMMNR. OF INCOME TAX & ANR.
ITA/10/2005HC Punjab & Haryana03 Dec 2025
Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL
Section 37(4)
depreciation of any assets in a guest-house.”
4.
It is apt to mention here that aforesaid sub-section stands omitted
w.e.f. 01.04.1998. In the instant appeal period involved is prior to April’
1998. By Section 37
