Sec. 32(1)(iii)

Sec. 32(1)(ii), Sec. 32(1)(iii), Sec. 43(6)

Delhi H.C : Whether Income-tax Appellate Tribunal (hereinafter “Tribunal”) was correct in law in directing the AO to recompute the depreciation after reducing scarp value of the assets, which have been discarded and written off in the books of accounts for the year under consideration from the WDV of the block of asset ?

High Court Of Delhi CIT vs. Yamaha Motor India (P) Ltd. Section 32(1)(ii), 32(1)(iii), 43(6)(c)(b) Asst. Year 2000-01, 2001-02 A. […]

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