To deny the benefit of additional depreciation to a generating ...

Case Laws Income Tax

March 4, 2019

To deny the benefit of additional depreciation to a generating entity on the basis that electricity is not an “article” or “thing” is in our view an artificially restrictive meaning of the provision - Claim u/s 32(1)(iia) allowed.

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To deny the benefit of additional depreciation to a generating ...

Case Laws Income Tax

March 4, 2019

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