Depreciation in the case of succession - when the assessee ...
Assessee Entitled to Apportioned Depreciation on Transferring B Unit to 100% Subsidiary u/s 32(1) of Income Tax Act.
December 31, 2012
Case Laws Income Tax HC
Depreciation in the case of succession - when the assessee transferred its B Unit to the 100% subsidiary company, it was entitled to claim depreciation apportioned in terms of what is provided for under the fourth proviso to Section 32(1) - HC
View Source