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2 results for “depreciation”+ Section 158Bclear

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Bangalore27Delhi12Mumbai10Nagpur6Guwahati5Karnataka4Lucknow3SC2D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1

Key Topics

Section 158B5Section 1543Section 1322Section 260A2Undisclosed Income2

THE ASSTT. COMMISSIONER OF INCOME TAX vs. M/S. A.R. ENTERPRISES

C.A. No.-002688-002688 - 2006Supreme Court14 Jan 2013
Section 132Section 158BSection 260A

depreciation under sub- section (2) of section 32; (b) of a firm, or its partners, the method of computation of undisclosed income and its allocation to the partners shall be in accordance with the method adopted for determining the as- 21 Page 22 JUDGMENT sessed income or returned income for each of the previous years falling within the block period

COMMR.OF INCOME TAX-I,NEW DELHI vs. VATIKA TOWNSHIP P.LTD

Appeals of the assessees are allowed deleting the surcharge levied by the

C.A. No.-008750-008750 - 2014Supreme Court15 Sept 2014
Section 113
Section 132
Section 154
Section 158B

158B. In this Chapter, unless the context otherwise requires,- (a) 'block period' means the period comprising previous years relevant to six assessment years preceding the previous year in which the search was conducted under Section 132 or any requisition was made under Section 132A and also includes the period up to the date of the commencement of such search