Unless and until the capital asset is used as a tool for ...
Depreciation Eligibility Requires Asset Use in Business and Ownership by Assessee, Tribunal Rules.
February 24, 2016
Case Laws Income Tax AT
Unless and until the capital asset is used as a tool for carrying out the business of the assessee and the assessee becomes the owner, this Tribunal is of the considered opinion that the assessee may not be eligible for depreciation - AT
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