TMI BlogDepreciation on sample flat - number of days asset used - the revenue has allowed the claim of 50% of...Depreciation on sample flat - number of days asset used - the revenue has allowed the claim of 50% of the depreciation claimed by the assessee in the first year when the sample flat was put use for less than 180 days and nothing has been brought on record to show that the said claim is disputed by the revenue. Considering the facts that the revenue has not disputed the fact that the sample flat is a temporary structure and no contrary findings being brought on record in present case we hold that..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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