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Revision u/s 263 - commission paid to the MD to be disallowed - Even though it has not claimed 100 of the quantum of the value of assets due to the fact that the assets were acquired and utilized less than 180 days it was eligible for only 50 of the rate of depreciation. Again it cannot claim the additional depreciation u/s 32(1)(iia) - Tri

Income Tax - Revision u/s 263 - commission paid to the MD to be disallowed - Even though it has not claimed 100% of the quantum of the value of assets due to the fact that the assets were acquired and .....

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