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Lissie Medical Institutions Versus Commissioner Of Income Tax

Disallowance of Depreciation - appellant is a charitable institution u/s 12A AO held that the assessee claims expenditure for acquisition of assets claiming depreciation in the computation of income though the appellant enjoys a 100 write off of the cost of assets resulting in double deduction of capital expenditure assessee contented that the system of allowing depreciation was followed by the assessee for several years - Held that - On perusal of the judgment of the High Court 2012 (4) TMI 115....... + More



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