AP. STATE SEEDS DEVELOPMENT CORPORATION, HYD. vs. THE COMMISSIONER OF INCOME TAX-I, HYD.
ITTA/232/2006HC Telangana21 Dec 2022
Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN
For Appellant: SRl. C. P. RAMASWAMIFor Respondent: Ms. K. MAMATACHOUDARY SENIOR SC FOR
Section 1Section 115JSection 260A
depreciation
which woul l be required to be set off against the profit
I
/
8
of the relevant previous year as if the provisions of
clause (b) of the first proviso to sub-section (1) of Section
205 of the Companies Act, 1956 (1 of 1956), are
applicable.
(2) Nothing contained in sub-section (l) sha.ll a-ffect the
determination
