Madras H.C : Whether filing of return of income within prescribed time under section 139(1) along with audit report had to be treated as an option exercised by assessee in terms of second proviso to rule 5(1A) for claiming depreciation and, therefore, impugned order passed by Assessing Officer was not sustainable
High Court Of Madras CIT, Coimbatore Vs. Kikani Exports (P.) Ltd. Section : 32 R. Sudhakar And G.M. Akbar Ali, […]