TMI BlogEntitlement for 100% depreciation on value of cylinders purchased – an article whose cost is less than...Entitlement for 100% depreciation on value of cylinders purchased – an article whose cost is less than ₹ 5,000/- cannot form part of the block of assets much less the depreciation is subjected to any test as to extent of use - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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