3 results for “TDS”+ Section 89(1)clear
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Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA
89,705/- on account of depreciation on fixed assets without appreciating the facts that the application of 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.” [2026:RJ-JP:2869-DB] (4 of 7) [ITA-150/2017] 5. This Court, while