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1994 (7) TMI 26 - RAJASTHAN HIGH COURT
Extract:
.......t to be deducted from the cost of plant and machinery, building, etc., for working out the cost for the purpose of depreciation, investment allowance, etc. Consequently, question No. 1 is answered in favour of the Revenue and against the assessee and question No. 2 is answered in favour of the assessee and against the Revenue. No order as to costs.