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Income Tax - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

The partial disallowance of depreciation in the year under ...

Case Laws     Income Tax

October 4, 2017

The partial disallowance of depreciation in the year under consideration in any case would not result into any evasion of tax. In short, the assessee would earn no benefit out of the reduced depreciation which can always be claimed in later years. - HC

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