Depreciation allowability - determination of WDV - AO is ...
Income Tax
February 17, 2018
Depreciation allowability - determination of WDV - AO is directed to employ the deeming provision for computing the written down value de hors the depreciation granted under the AIT Act and take 35% of the cost of the total assets as written down value, allowing the depreciation for the relevant assessment year to that extent. - HC
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