Revision u/s 263 - depreciation set off claim - in order to ...
Section 263 Update: Depreciation Claim Now Allowed Without Identical Business Continuity u/s 32(2.
November 23, 2015
Case Laws Income Tax AT
Revision u/s 263 - depreciation set off claim - in order to avail Section 32(2) depreciation claim, it is not necessary that the business carried on in the following previous year should be the same as it was carried on the preceding previous year - AT
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