Search: disallowance

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Section 122 Section 60A2

MAHARANA MILLS PVT. LTD. vs. INCOME TAX TRIBUNAL, AHMEDABAD & ORS

In the result, the appeal fails and is dismissed

- 0Supreme Court03 May 1989

For Respondent: INCOME TAX TRIBUNAL, AHMEDABAD & ORS

Section 12Section 13Section 60A

disallowed the respondent’s claim on the ground that it was against the principle inherent in granting depreciation allowance which must decrease from year to year. The matter was taken up to this Court and while it was pending there, on May 8, 1956, the Central Government issued a notification in exercise of its powers conferred on it by section

COMMISSIONER OF INCOME-TAX, NEW DELHI vs. ANANT RAO B. KAMAT

In the result, we agree with the High Court that answer to

- 0