Depreciation on windmills at higher rate – Even if option is not ...
Higher Depreciation on Windmills Allowed Despite Delayed Option u/r 5(1A) Proviso.
December 23, 2013
Case Laws Income Tax AT
Depreciation on windmills at higher rate – Even if option is not exercised within the stipulated time as per second proviso to rule 5(1A), the same cannot have a serious consequence of total denial of the claim of the assessee - AT
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