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2018 (4) TMI 1483 - RAJASTHAN HIGH COURT
Claim of depreciation u/s 32 when exemption has been availed u/s 11 towards applicable of income - claiming depreciation on the same capital assets tantamount to double deduction - Held that:- The issue is covered by the decision in the case of Commissioner of Income Tax vs. M/s Mahima Shiksha Samiti [2017 (11) TMI 1421 - RAJASTHAN HIGH COURT] - Decided against the revenue.