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Income Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Depreciation - Determination of cost of plant and machinery - ...

Case Laws     Income Tax

March 9, 2018

Depreciation - Determination of cost of plant and machinery - inclusion of payment on account of liability for gratuity, PF, bonus and other statutory liabilities - payment was made on behalf of the vendor - depreciation cannot be allowed on such payment - AT

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