TMI BlogDisallowance of depreciation on discarded assets – when the assessee has received the compensation for...Disallowance of depreciation on discarded assets – when the assessee has received the compensation for discarding of the assets, than even the same has not been physically demolished or destroyed for the purpose of depreciation, the same cannot form part of block of assets of a non-existing business - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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