Disallowance of depreciation rejecting concept of 'Block of ...
Court Clarifies Depreciation: Collective Business Use of Asset Block Sufficient, No Need for Individual Asset Proof.
April 2, 2019
Case Laws Income Tax AT
Disallowance of depreciation rejecting concept of 'Block of Asset' - use of individual assets - business use of each item of a block of assets is not necessary for allowing depreciation on the block
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