Section 54E does not make any distinction between depreciable ...

Case Laws Income Tax

October 3, 2016

Section 54E does not make any distinction between depreciable asset and non-depreciable asset and, therefore, the exemption available to the depreciable asset u/s 54E cannot be denied by referring to the fiction created u/s 50 - SC

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Section 54E does not make any distinction between depreciable ...

Case Laws Income Tax

October 3, 2016

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