TMI BlogAny device adopted to reduce or inflate the profits of eligible business has to be rejected. The...Any device adopted to reduce or inflate the profits of eligible business has to be rejected. The assessees/appellants want 100% deduction, without taking into consideration depreciation which they want to utilise in the subsequent years - Not permitted - SC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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