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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

The copy of certificate of the engineer of vendor is not ...


Assessee's Claim for 80% Depreciation Rate Denied Due to Lack of Adequate Certification and Documentation.

January 2, 2014

Case Laws     Income Tax     AT

The copy of certificate of the engineer of vendor is not sufficient to allow the claim of assessee at higher rate of 80% - assessee has failed to furnish the product catalogue and certificate from the competent authorities to establish the nature and use of the asset to show that it is energy saving device - AT

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