Depreciation - During the year the entire unit was not put to ...
Assets from Non-Operational Unit Deemed Used for Business, Depreciation Allowed for the Year.
September 10, 2013
Case Laws Income Tax AT
Depreciation - During the year the entire unit was not put to use - The said block of assets was used for the purpose of business during the year. Under the circumstances the assets of the said closed unit amounts to use for the purpose of business in the year under consideration - depreciation allowed - AT
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