3 results for “TDS”+ Section 10(100)clear
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Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA
100% expenditure of the capital asset is already allowed as capital expenditure hence further allowance of the depreciation on the same capital asset would tantamount to double depreciation.” 7. This Court, while admitting D.B. Income Tax Appeal No. 284/2010 framed the following substantial questions of law: ”(i) Whether overlooking of specific provisions of Section 10(20) and 10