Sec. 43(3), Section 32

Delhi H.C : Whether the Income Tax Appellate Tribunal was correct in law in holding that Moradabad Bypass Toll Road (Highway) was a building and not a plant?

High Court Of Delhi Moradabad Toll Road Co. Ltd. Vs. Assistant CommissionerOf Income-Tax Section : 43(3),32 Assessment Years : 2003-04, […]