Interest Waiver Not Added u/s 41(1) as Depreciation on Capitalized Assets Isn't Covered by Income Tax Act Provisions.

Cessation / waiver of interest liability - addition u/s 41(1) - earlier interest was capitalized as part of cost of assets and depreciation was claimed - Depreciation claimed on the capital assets are not at all covered under provision of section 41(1) - No addition - AT .....

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