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Income Tax - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

Excess rate of depreciation - energy saving devices – scope the ...


Clarification on "Before Due Date" for Depreciation on Energy-Saving Devices in Tax Filings: Full Day Utilization Allowed.

November 14, 2014

Case Laws     Income Tax     AT

Excess rate of depreciation - energy saving devices – scope the term 'before due date' - When the time of filing the return is available to the assessee till the last moment of the due date then the whole of that day is available to the assessee and due date expires only when the last day is expired - AT

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