Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2009 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (10) TMI 17 - HC - Income TaxDepreciation – WDV on germplasm seeds which is a plant – actual cost – held that - depreciation is a privilege and can only be on the basis of actually allowed and not notionally allowed – if assessee did not claim the benefit of depreciation during the earlier year, the cost can not be reduced notionally for the purpose of depreciation for subsequent years
|