Depreciation u/s 32 - registration of vehicles has not been ...
Appellant Claims Depreciation for Vehicles Without Registration Transfer u/s 32 of Income Tax Act.
July 18, 2016
Case Laws Income Tax AT
Depreciation u/s 32 - registration of vehicles has not been transferred in the name of the appellant under the Motor Vehicles Act - the assessee has rightly claimed depreciation on the vehicles having possession and dominion over the income and control over their operations. - AT
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