Disallowance of depreciation u/s 32 - the issue is not regarding ...
Case Laws Income Tax
September 27, 2019
Disallowance of depreciation u/s 32 - the issue is not regarding discount on debentures but the cost of Compensatory Afforestation of 134 ha. of forest land for which the assessee has got mining right for 20 years and therefore, in our considered opinion, no intangible asset has been acquired by the assessee on which depreciation can be allowed - AT
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