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The Pr. Commissioner of Income Tax Versus M/s. J.K. Synthetics Ltd.

Permission to enhance the depreciation by revaluation of the assets upwards - Held that:- We do not find any merit in this petition. The special leave petition is, accordingly, dismissed. HC order con .....

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of the Act. We are of the opinion that the provision of Section 115J does not empower the Assessing Officer to embark upon a fresh inquiry in regard to the entries made in the books of account of the .....

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