Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2003 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (6) TMI 194 - ITAT DELHI-FExtract: .......nsidered. On the other hand, the learned Departmental Representative supported the orders of the authorities below. Since incentive has been held to be a part of the salary, depreciation on the car cannot be allowed because the car has been used for earning the salary. This ground is also rejected. 12. In the result, both the appeals are dismissed.
|