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2011 (7) TMI 96 - HC - Income TaxWhether in the facts and circumstances of the case, the depreciation of the windmills purchased in the same year, prior to the date of search, should be granted in the regular assessment or the block assessment - in the case of Assistant Commissioner of Income Tax Vs. Kences Foundation (P) Ltd [2004 (10) TMI 19 - HIGH COURT, MADRAS], this Court had already considered the issue and accepted the case in favour of the assessee the issue regarding the commission of windmill on 30.9.1995 is disclosed in the books of accounts and calls for depreciation under the regular assessment year, in view of Section 158BB(1)(d) - Appeal is dismissed
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