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1993 (6) TMI 106 - ITAT BOMBAY-A
Extract:
.......otton Mills Ltd. 25. For the above reasons, we direct that the rates of depreciation as per Income-tax Rules adopted by the assessee for the period 1-10-1988 to 31-3-1989 should be accepted and the book profits should be computed accordingly for the purpose of section 115J. 26 to 37. These paras are not reproduced here as they involve minor issues.