Disallowance of depreciation u/s 40(a)(i) for non deduction of ...

Section 40(a)(i) does not apply to depreciation disallowance for non-deduction of TDS; focuses on other deductions.

January 29, 2013

Case Laws Income Tax AT

Disallowance of depreciation u/s 40(a)(i) for non deduction of TDS - no reason to disallow depreciation on capitalized amount as s. 40(a)(i) does not deal with deduction of depreciation - AT

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Disallowance of depreciation u/s 40(a)(i) for non deduction of ...

Section 40(a)(i) does not apply to depreciation disallowance for non-deduction of TDS; focuses on other deductions.

January 29, 2013

Case Laws Income Tax AT

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